Section 183(1) in The Howrah Improvement Act, 1956
(1)Whenever the State Government considers that any duty or tax imposed by Chapter V, or any payment required by section 96, or any portion of any such duty, tax or payment, as the case may be, is not required for the purposes of this Act, it may by notification, -(a)suspend, for any specified period, the levy of such duty or tax or any specified portion thereof, or the making of such payment or any specified portion thereof, or(b)abolish such duty, tax or payment, or any specified portion thereof, from a date to be specified in the notification.