99. Power of State Government to give relief in taxes.
(1)If it appears to the State Government on a complaint made to it or otherwise that the burden of taxes imposed by a Gram Panchayat, Panchayat Samiti or Zila Parishad is excessive on tax payers, then after calling for a report as to this from the Panchayat concerned, it may suspend or diminish the amount of any tax or the rate.(2)The State Government, suo motu or otherwise, after giving opportunity to the Panchayat to express its opinion on the subject, by an order, may exempt wholly or partly any person or class of persons or any property or properties of any description whatsoever from payment of any tax on such conditions as may be specified in the said order.
