Section 132(5) in The Chhattisgarh Municipal Corporation Act, 1956
(5)The taxes under clauses (c), (d) and (e) of sub-section (1) shall be levied at a consolidated rate as under ;-(a)on buildings and lands which are exempted from property tax at a rate as determined by the corporation [x x x](b)(in buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Corporation.
