Section 99(1) in Jharkhand Panchayat Raj Act, 2001
(1)If it appears to the State Government on a complaint made to it or otherwise that the burden of taxes imposed by a Gram Panchayat, Panchayat Samiti or Zila Parishad is excessive on tax payers, then after calling for a report as to this from the Panchayat concerned, it may suspend or diminish the amount of any tax or the rate.
