(5)[ Where the State Government are satisfied that the rate at which the imposition of any tax or fee referred to in Section 131 is abnormally low they may increase such rate after consulting the concerned Municipality in the matter:Provided that in no case the rate of any such tax or fee, after such increase, shall exceed the maximum limit provided therefor in this Act.] [Inserted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.]
