Section 141(1) in Arunachal Pradesh Panchayat Raj Act, 1997
(1)The Deputy Commissioner may, at any time call for the records of a Gram Panchayat or an Anchal Samiti or Zilla Parishad relating to taxes or fees levied within it area and may make suggestion for alteration, addition or modification of any tax or fee so levied at the rate thereof.
