Section 176(1) in The Calcutta Improvement Act, 1911
(1)Whenever the [State Government] [Substituted by the Adaptation of Laws Order, 1950.] considers that any duty or tax imposed by Chapter V, or any payment required by section 88, or any portion of any such duty, tax or payment, as the case may be, is not required for the purposes of this Act, it may, by notification, [* * * *] [Words omitted by Act 38 of 1920.](a)suspend, for any specified period, the levy of such duty or tax or any specified portion thereof, or the making of such payment or any specified portion thereof, or(b)abolish such duty, tax or payment, or any specified portion thereof, from a date to be specified in the notification.