Section 162(2) in Chennai City Municipal Corporation Act, 1919
(2)Whenever the council determines to have recourse to supplementary taxation in any year, it shall do so by increasing for the unexpired portion of the year the rate at which any tax or duty is being levied, subject to the conditions, limitations and restrictions laid down in Chapter V[Finance Commission] [The heading and section 162-A were inserted by the Tamil Nadu Municipal Corporation Laws (Amendment ' and Special Provisions) Act, 1994 (Tamil Nadu Act 26 of 1994).]
