Rates of levy of the taxes :- (1) The rates of levy of the tax under the

1. (1) The rates of levy of the tax under the preceding section shall subject to the maximum specified in that section, be determined— (a) by the municipality with the previous sanction of the State Government in case the tax is levied by the Municipality of its own motion; and (b) by the State Government in case the tax is levied at their direction. (2) Subject to the maximum aforesaid, the municipality may with the previous sanction of the State Government, and shall, if so directed by them, after the rate of levy of such tax.

preceding section shall subject to the maximum specified in that section, be determined—

1. (a) by the municipality with the previous sanction of the State Government in case the tax is levied by the Municipality of its own motion; and
2. (b) by the State Government in case the tax is levied at their direction.

1. (2) Subject to the maximum aforesaid, the municipality may with the previous sanction of the State Government, and shall, if so directed by them, after the rate of levy of such tax.