(1)The State Government may, by special or general order notified in the Official Gazette, require a committee to impose any tax mentioned in Section 70 not already imposed at such rate and within such period as may be specified in the notification and the committee shall thereupon act accordingly.(2)The State Government may require a committee to modify the rate of any tax already imposed and thereupon the committee shall modify the tax as required within such period as the State Government may direct.(3)If the committee fails to carry out any order passed under sub-section (1) or sub-section (2), the State Government may, by a suitable order notified in the Official Gazette, impose or modify the tax. The order so passed shall operate as if it were a resolution duly passed by the committee and as if the proposal was sanctioned in accordance with the procedure contained in Section 74.Procedure for Assessing Immovable Property
