Section 133(2) in The Calcutta Municipal Corporation Act, 1980
(2)For the purposes of sub-section (1), the Corporation may either diminish the sanctioned expenditure of the year, so far as it may possible so to do with due regard to all the requirements of this Act or have recourse to supplementary taxation or to an increase in the taxes, surcharges, cesses and fees leviable under this Act or adopt all or any of those methods.
