(1)Notwithstanding anything contained in this Act the Government may, by order published in the Gazette-(i)direct a Municipality to levy either retrospectively or prospectively the property tax or any class of property tax, or any other tax leviable under this Act or any other law, at such rate and with effect from such date, as may be specified in the order; and(ii)authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits as may be specified in the order.(2)When an order under sub-section(l) has been published, the provisions of this Act relating to tax shall apply as if the Council had on the date of publication of such order by resolution determined to levy the tax at the rate and with effect from the date specified in the order and as if no other resolution of the Council under section 231 determining the rate at which and the date from which such tax shall be levied had taken effect.(3)The Council shall not alter the rate at which the tax or any class of such tax is levied in persuance of an order under sub-section (1J or abolish such tax except with the previous sanction of the Government.
