(1)Any municipal council may, with the previous sanction of the Government and shall, if so directed by them, levy within its jurisdiction, taxes for the purpose of this Act, at such rates as may be considered necessary, as an addition to the taxation levied in the municipality under the [Telangana] [Adapted in G.O.Ms.No.142, MA & UD (F2) Department, dated 29.10.2015.] Municipalities Act, 1965 (Act 6 of 1965), under the head of property tax or profession tax or under both these heads.Explanation. - In construing the expression "taxation levied" occurring in this sub-section exemptions granted under sub-section (2), sub-section (3), sub-section (4) or sub-section (5) of section 88 of the [Telangana] [Adapted in G.O.Ms.No.142, MA & UD (F2) Department, dated 29.10.2015.] Municipalities Act, 1965 (Act 6 of 1965), shall not be taken into account.
