Section 130(1) in The Gujarat Municipalities Act, 1963
(1)If it shall at any time appears to the State Government on complaint made or otherwise that any tax leviable by a municipality is unfair in its incidence or that the levy thereof or of any part thereof PP is obnoxious to the interest of the general public, it may by order require the municipality, within such period as the State Government shall fix in this behalf to take measures for removing any objection which appears to it to exist to the said tax; and if within the period so fixed, requirement shall not be carried into effect to the satisfaction of the State Government, it may, by notification in the Official Gazette, suspend the levy of such tax, or of such part thereof, until such time as the objection thereto shall be removed:Provided that no such order or notification shall be made unless the municipality is given opportunity to show cause as to why such order or notification should not be made.
