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State of Punjab - Section

Section 71 in Punjab Municipal Act, 1911

71. Powers of the State Government in regard to taxes.

(1)The State Government may by order exempt in whole or in part from the payment of any such tax any person or class of persons or any property description of property.If at any time it appears to the State Government on complaint made or otherwise, that any tax imposed under the foregoing sections is unfair in its incidence or that the levy thereof or of any part thereof is injurious to the interests of the general public, it may require the committee to take within a specified period measures to remove the objection : and, if within that period the requirement is not complied with to the satisfaction of the State Government the State Government may by notification suspend the levy of the tax or of such part thereof until the objection has been removed.