Section 99(2) in Jharkhand Panchayat Raj Act, 2001
(2)The State Government, suo motu or otherwise, after giving opportunity to the Panchayat to express its opinion on the subject, by an order, may exempt wholly or partly any person or class of persons or any property or properties of any description whatsoever from payment of any tax on such conditions as may be specified in the said order.
