Section 101(3) in The M.P. Municipal Corporation Act, 1956
(3)Whenever the Corporation determines to have recourse to such supplementary taxation, it may do so by increasing, for the unexpired portion of the said year, the rates at which any tax imposed under this Act is being levied, or by adding to the number of articles, if any, on which a cess on imports is being levied, but every such increase or addition shall he made subject to the limitations and conditions prescribed in regard to such tax or cess.
