Section 106 in The Himachal Pradesh Panchayati Raj Act, 1994
106. Power of State Government in regard to relief in taxes.
(1)If it appears to the State Government that any tax imposed by Panchayat is excessive in its incidence on tax-payer it may, after calling a report from the Panchayat in this regard, abolish any tax or suspend or reduce the amount or rate of any tax.(2)The State Government may, on its own motion or otherwise after giving the Panchayat an opportunity of expressing its view in the matter, by order, exempt from the payment of any tax in whole or in part any person or class of persons or any property subject to such conditions as may be specified in such order.
