Section 107 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
107. Provision for exemption "C" Class Councils from levying certain taxes temporarily.
- If a "C" Class Council, by a resolution passed at a meeting by a majority of not less than two-thirds of the total number of the Councillors decides that, for reasons to be specified in such resolution it cannot levy any of the taxes specified in subsection (1)" and (2) of section 105, the State Government may exempt such Council partially or fully from leavying such tax or taxes for a period to be specified by the State Government in that behalf. The Council shall not in such a case be entitled to any reimbursement of losses as provided in the last preceding section.
