131A. [ Government's power to abolish, suspend [reduce or increase] [First inserted vide Orissa Act No. 16 of 1968 and then substituted vide Orissa Act No. 20 of 1968.] the rate of any tax or fee.
(1)If the State Government, either on their own motion or on the representation made by the inhabitants of any Municipal area are satisfied that the imposition of any tax or fee referred to in Section 131 or the rate at which such imposition is likely to cause hardship to the inhabitants of the Municipal area they may, after consulting the concernedMunicipality by order -(a)abolish such tax or fee;(b)suspend such imposition for such period, not being more than two years, as may be specified in the order; or(c)fix such lower rate as they deem fit.(2)Upon an order being made under Sub-section (1) in respect or for which a lower rate is fixed thereunder, shall not be re-imposed or as the case may be imposed at a higher rate without the previous sanction of the State Government.(4)Any tax or fee the imposition of which is suspended under this section may, after expiry of the period of suspended, be re-imposed by the Municipality at such rate as it may determine.](5)[ Where the State Government are satisfied that the rate at which the imposition of any tax or fee referred to in Section 131 is abnormally low they may increase such rate after consulting the concerned Municipality in the matter:Provided that in no case the rate of any such tax or fee, after such increase, shall exceed the maximum limit provided therefor in this Act.] [Inserted vide Orissa Act No. 11 of 1994 w.e.f. 31.5.1994.]
