Amendment status not verified — confirm the current text below against the official source.
Whenever the Corporation determine, under section 192, to have recourse to supplementary taxation in any financial year, they shall do so by increasing, for the unexpired portion of the said year, the rates at which any tax leviable under this Act is being levied or by adding to the number of articles on which octroi is being levied, but every such increase or addition shall be made subject to the limitations and conditions on which any such tax is leviable.