Section 162(2) in The M.P. Municipal Corporation Act, 1956
(2)Subject to the provisions of Section 135 the Corporation may, with the sanction of the Government-(a)[ abolish, suspend or reduce the rate of any tax] [Substituted by M.P. Act No. 12 of 1995.]; or(b)exempt from the payment of any such tax in whole or in part any person or any class of persons or any property or class of property.
