Section 274 in The Gujarat Municipalities Act, 1963
274. Power to suspend, reduce or abolish any existing tax.
(1)Subject to the requirements of clause (a) of the proviso to section 271 a municipality may, except as otherwise provided in clause (b) of the proviso to section 131 at any time for any sufficient reason, suspend, modify or abolish any existing tax by suspending, altering or rescinding any rule prescribing such tax.(2)The provisions of Chapter VIII relating to the imposition of Taxes shall apply so far as may be to the suspension, modification or abolition of any tax and to the suspension, alteration or rescission of any rule prescribing a tax.
