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State of Uttar Pradesh - Section

Section 137 in The U.P. Municipalities Act, 1916

137. Power of State Government to remedy or abolish tax.

(1)Whenever it appears, on compliant made or otherwise , to the [State Government] [Substituted by ALO 1950.], that the levy of any tax is contrary to the public interest or that any tax is unfair in its incidence the [State Government] [Substituted by ALO 1950.] may, after considering the explanation of [the municipality] [Substituted by U.P. Act No. 12 of 1994.] concerned, by order require such [Municipality] [Substituted by U.P. Act No. 12 of 1994.] to take measures, within a time to be specified in the order, for the removal of any defect which it considers to exist in the tax or in the method of assessing of collecting tax.
(2)Upon the failure or inability of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] to comply, to the satisfaction of the [State Government] [Substituted by ALO 1950.], with an order made under sub-section (1), the [State Government] [Substituted by ALO 1950.] may by notification suspend the levy of the tax or of any portion thereof until the defect is removed, or may abolish or reduce the tax.Consolidated Taxes