Section 137: Power of State Government to remedy or abolish tax

(1) Whenever it appears, on complaint made or otherwise to the ¹[State Government], that the levy of any tax is contrary to the public interest or that any tax is unfair in its incidence, the ¹[State Government] may, after considering the explanation of the Municipality concerned, by order require such Municipality 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 or collecting the tax.

(2) Upon the failure or inability of the Municipality to comply, to the satisfaction of the ¹[State Government], with an order made under sub-section (1), the ¹[State Government] 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.