Section 99 in Siliguri Municipal Corporation Act, 1990
99. Power to reduce rates in case of excessive hardships.
- Whenever from the circumstances of the case levy of a rate on any holding in the Corporation would be productive of excessive hardship to the person liable to pay the same, the Corporation may reduce the amount payable on account of such holding, or may realize the sum by installments:Provided that such reduction or remission shall not, unless renewed by the Corporation, have effect for more than one year.
