Section 216 in Gauhati Municipal Corporation Act, 1971
216. Power of Government to suspend levy of taxes.
- The Government may be order exempt in whole or in part from the payment of any such tax any person or class of persons or any property or description of property.If at any time, it appears to the Government on representation made or otherwise that any tax imposed by or under this Act is unfair in its incidence or that the levy thereof or of any thereof is injurious to the interests of the general public, it may require the Corporation to take within a specified period measures to remove the objection; and, if within that period the requirement is not complied with to the satisfaction of the Government, the Government may by notification suspend the levy of the tax or such part thereof until the objection has been removed or may abolish or reduce the tax.
