Section 83(2) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(2)The State Government may, on its own motion or otherwise after giving the Panchayat an opportunity of expressing its view in the matter, by order, exempt from the payment of any tax in whole or in part any person or class of persons or any property or description of properties subject to such conditions as may be specified in such order.
