(1)The rates of levy of the tax under the preceding section shall, subject to the maximum specified in that section, be determined.(a)by the [Municipality] [Substituted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.] with the previous sanction of the State Government in case the tax is levied by the Municipality of its own motion; and(b)by the State Government in case the tax is levied at their direction.
