(1)If the State Government, either on their own motion or on the representation made by the inhabitants of any Municipal area are satisfied that the imposition of any tax or fee referred to in Section 131 or the rate at which such imposition is likely to cause hardship to the inhabitants of the Municipal area they may, after consulting the concernedMunicipality by order -(a)abolish such tax or fee;(b)suspend such imposition for such period, not being more than two years, as may be specified in the order; or(c)fix such lower rate as they deem fit.
