(2)Notwithstanding anything contained in sub-section (1) but subject to the provisions of clause (i) and clause (ii) of the proviso to sub-section (1) of section 8, the Government may, if it thinks it necessary so to do, having regard to the financial viability, and the level of services required to be provided in a Class 'A' smaller urban area or a Class 'B' smaller urban area or a Class 'C' smaller urban area, specify, by notification, from time to time, the minimum per capita per annum revenue required to be generated from taxes and other sources in such smaller urban area.
