Section 131 in The Chhattisgarh Municipalities Act, 1961
131. Power of State Government in regard to relief in taxes.
- If, on a complaint made to it or otherwise, it appears to the State Government that any tax levied by a Council is unfair in its incidence or that such levy or any part thereof is obnoxious to the interest of the inhabitants of the Municipality, it may, by an order, require the Council to remove the objections to any such tax within such time as may be specified, therein, and on the failure of Council to comply with the order within the time so specified to the satisfaction of the State Government the State Government may, by notification and subject to such conditions or restrictions as may be specified therein, abolish, suspend or reduce the amount or rate of any tax.
