Section 83(1) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(1)If on a complaint made to it or otherwise it appears to the State Government that any tax imposed by a Panchayat is excessive in its incidence on tax payer it may, after calling a report from the Panchayat in this regard, abolish any tax or suspend or reduce the amount or rate of any tax.
