Section 163 in The M.P. Municipal Corporation Act, 1956
163. Power of the Government in regard to taxes.
(1)The Government may, after giving the Corporation an opportunity of expressing its views, by order exempt from the payment of any such tax in whole or in part any person or class of persons or any property or description of property.(2)If at any time it appears to the Government, on a representation made or otherwise, that any tax imposed by or under this Act is unfair in its incidence or that the levy thereof or of any part thereof is injurious to the interests of the general public, it may, after giving the Corporation the opportunity of expressing its views, require the Corporation to lake within a specified period measures to remove the objections; and, if within that period the requirement is not complied with to the satisfaction of Government, the Government may by notification suspend the levy of the tax or of such part thereof until the objection has been removed.
