(1) The Council shall, on the commencement of the Jan Vishwas (Amendment of Provisions) Act, 2026, appoint, for such period, not exceeding one year, as the Council may think fit, a Hardship and Anomaly Committee with a view to considering the cases of hardships or anomalies, if any, in respect of property tax imposed under the provisions of this Act as amended by the Jan Vishwas (Amendment of Provisions) Act, 2026.
(2) The Hardship and Anomaly Committee shall consist of a professional from areas of finance, taxation, law or municipal management, as the Chairperson and four other members of whom one shall be a member of the Council to be nominated by the Council, one shall be the Chairperson of the Municipal Valuation Committee and one member shall be nominated from among the members of the Municipal Valuation Committee and one shall be the Secretary of the Council.
(3) The Hardship and Anomaly Committee shall make recommendations to the Council on the petitions received from any group of affected persons regarding any hardship or anomaly arising out of the property tax imposed, and the decision of the Council on such recommendation shall be final.
(4) The procedure for the functioning of the Hardship and Anomaly Committee shall be such, as may be specified by the Council.]