Section 162 in The Chhattisgarh Municipalities Act, 1961
162. Power of State Government to require Council to impose taxes.
- Whenever it appears to the State Government that the balance of Municipal fund of any Council or its revenue is insufficient for the discharge of its duties or obligatory functions imposed upon it by the Act or for meeting the expenditure incurred under Section 324 or for the performance of any duties in respect of which it shall have been declared under Section 327 to have committed default, that State Government may require the Council to impose within the Municipal area any tax which it is empowered to impose under Section 127 or to enhance any existing tax in such manner or to such extent as the State Government considers fit, and the Council shall forthwith proceed to impose or enhance in accordance with the requisition, such tax under the provisions of this Chapter, as if a resolution of the Council had been passed for the purpose under Section 129 or 130, as the case may be:Provided that-(a)the State Government shall take into consideration any objection which the Council or any inhabitant of the Municipality may make against the imposition or enhancement of such tax;(b)it shall not be lawful for the Council to abandon or modify or to abolish such tax when imposed, without the sanction of the State Government;(c)the State Government may, at any time by notification, abolish or reduce the amount or rate of any tax levied or enhanced under this section and the levy of the tax or the enhancement, except as to arrears thereto for accrued due, shall thereupon cease or be modified accordingly.
