Section 225. Any tax imposable under this Act may be increased or newly imposed by way of imposing supplementary taxation

Supplementary Taxation 225. Whenever the 1[Corporation] determines to have recourse to supplementary taxation in any financial year, it 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, subject to the limit and conditions for such tax prescribed in this Act or in the orders or sanction of the State Government or by levying, with due sanction, a tax imposable under this Act but not being levied at the time being.