213. Procedure for abolishing or varying a tax. - (1) The panchayat may, at a special meeting, pass a resolution to propose the abolition of any tax or fee already imposed or a variation in the amount or rate thereof.
(2)Any such proposal shall be dealt with according to the procedure laid down in section 212 for the imposition of a new tax or fee; and the notification of the abolition or variation of a tax or fee under this section in the Official Gazette shall be conclusive proof that such abolition or variation has been made in accordance with the provisions of this Act.(3)Nothing in this section shall affect the power of a panchayat to propose an increase in rate of cess on land revenue or in the rate of stamp duty under the provisions of section 203, 207 and 209.
