Section 166(2) in The Chhattisgarh Municipalities Act, 1961
(2)The State Government may by a like notification, suspend the operation of Sections 168 to 170 in respect of Municipality and from such date as may be specified therein, and on and from the date so specified every amount due on account of any tax therefore recoverable under the said section shall be recoverable on application to a Magistrate in the manner provided in Section 165.
