Section 98A(3) in Chennai City Municipal Corporation Act, 1919
(3)Any resolution abolishing an existing tax or duty or reducing the rate at which any tax or duty is levied shall not be carried into effect without the sanction of the [State Government] [Substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.], but such sanction shall not be necessary for a resolution reducing the rate at which property tax is levied:
