Section 127(10) in The Chhattisgarh Municipalities Act, 1961
(10)Notwithstanding anything contained in this Chapter, the Council may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clauses (b), (c) and (d) of sub-section (1) and clause (b) of subsection (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify.]