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State of West Bengal - Section

Section 183 in The Howrah Improvement Act, 1956

183. Suspension or abolition, and re-imposition of taxation or municipal contributions.

(1)Whenever the State Government considers that any duty or tax imposed by Chapter V, or any payment required by section 96, or any portion of any such duty, tax or payment, as the case may be, is not required for the purposes of this Act, it may by notification, -
(a)suspend, for any specified period, the levy of such duty or tax or any specified portion thereof, or the making of such payment or any specified portion thereof, or
(b)abolish such duty, tax or payment, or any specified portion thereof, from a date to be specified in the notification.
(2)If at any time the State Government considers that any duty, tax or payment, or any portion thereof, which has been suspended or abolished under sub-section (1) is required for the purposes of this Act, it may, by notification, cancel such suspension or abolition, wholly or in part, as it may think fit, from a date to be specified in the notification.Dissolution of Board.