45. Power of State Government In regard to relief in taxes, rates and fees.
(1)If on a complaint made to it or otherwise it appears to the State Government that any tax, rate or fee levied by a Gram Panchayat is excessive, it may, after calling for a report from the Gram Panchayat in this regard, abolish, suspend or reduce the amount of any such tax, rate or fee.(2)The State Government may, on its own motion or otherwise after giving the Gram Panchayat an opportunity or expressing its view in the matter, by order, exempt from the payment of any tax in whole or in Part-(a)any persons or class of persons; or(b)any property or description or properties subject to such conditions as may be specified in such order.
