Section 338(3) in The Chhattisgarh Municipalities Act, 1961
(3)When any work is executed for a Council by the State Government or by any other agency under the orders of the State Government, the expenses incurred on the work together with the charges of supervision and for tools and plant at such rates as may be fixed by the State Government from time to time, unless waived by the State Government, be payable to the State Government.