Section 74 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
74. Reduction, abolition, remission of and exemption from taxation.-
The Government may, by notification, and a Panchayat Samiti may subject to the confirmation by the Deputy Commissioner concerned, abolish, reduce or remit any rate, tax, cess or fee imposed under this Act or exempt any person or class of persons, or any property or description of property, wholly or in part, from liability to any such rate, tax, cess or fee and cancel any such reduction, remission or exemption.
