139. Power of Empowered Standing Committee in case of excessive hardship.
- Whenever, from the circumstances of the case, the levy of a tax on any holding would be productive of excessive hardship to the person liable to pay the same, the Standing Committee, on the recommendation of the Chief Municipal Officer, may reduce the amount payable on account of such holding, or may remit the same:Provided that such reduction or remission shall not, unless renewed by Standing Committee on similar recommendation of the Chief Municipal Officer, have effect for more than one year.
