Section 80 in The Himachal Pradesh Municipal Corporation Act, 1994
80. Power of State Government to exempt payment of taxes.
(1)The State Government may by order exempt in whole or in part from the payment of any such tax by any person or class of persons or any property or description of property.(2)If at any time it appears to the State Government on complaint made or otherwise, that any tax imposed under the foregoing sections is unfair in its incidence or that the levy thereof or of any part thereof is injurious to the interests of the general public, it may require the municipality to take within a specified period measures to remove the objection; and if within that period the requirement is not complied with to the satisfaction of the State Government, the State Government may, by notification, suspend the levy of the tax or of such part thereof until the objection has been removed.
