Section 196 in The Mumbai Municipal Corporation Act, 1888
196. Any tax imposable under this Act may be increased by way of imposing supplementary taxation.
- Whenever the corporation determine, under section 134, to have recourse to supplementary taxation in any official year, they shall do so by increasing, for the unexpired portion of the said year, the rates at which any tax imposable under this Act is being levied [***] [Deleted 'or by adding to the number of articles on which octroi is being levied' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] but every such increase or addition shall be made subject to the limitations and conditions on which any such tax is imposable.Collection of Taxes
