(1)The Governor may, from time to time, on the recommendations of the Finance Commission, constituted under Article 243 of the Constitution, or otherwise give directions regarding levy, collection, division assignment, and appropriation of taxes, duties, tolls and fees and the powers of the Municipalities with regard to levy, collection and appropriation of taxes, duties, tolls and fees conferred by this Act shall be subject to such directions.(2)When directions have been issued under sub-section (1), all orders, regulations or decision of the Municipalities regarding levy, collection and appropriation of taxes, duties, tolls and fees, whether issued before or after such directions, shall be made to conform to such directions within such time as may be specified after which the directions of the Governor shall prevail
