103. Power to reduce rates in case of excessive hardship.
- Whenever from the circumstances of the case, levy of property tax on any holding in a municipal area amounts to excessive hardship to the person liable to pay the same, the Board of Councilors may reduce the amount payable on account of such holding, or may realise the sum by installments:Provided that such reduction or remission shall not, unless renewed by the Board of Councilors, have effect for more than one year.
