Section 146(2) in The Punjab Panchayati Raj Act, 1994
(2)The State Government may, by notification-(a)exempt any land or any class of land from the levy of the local rate; or(b)in respect of the whole or any part of the area subject to the authority of a Panchayat Samiti, abolish or reduce or on the recommendation of the Panchayat Samiti increase the local rate.
