Power of the Government in regard to taxes.-

(1) The Government may after giving the Corporation an opportunity of expressing its views, by order, exempt from the payment of any such tax in whole or in part any person or class of person or any property or description of property. (2) If any time it appears to the Government, on a representation made or otherwise, that any tax imposed by or under this Act is unfair inn its incidence or that the levy thereof or of any part thereof is injurious to the interests of he general public; it may after giving the Corporation the opportunity of expressing its views require the Corporation to take within a specified period measures to remove the objection; and if within that period the requirement is not complied with to the satisfaction of Government, the Government may by notification suspend the levy of the tax or of such part thereof until the objection has been removed. 163-A. Creation of Infrastructure Development Fund.-- 1. Notwithstanding anything contained in this Act or any other Act for the time being in force, the State Government may create an Infrastructure Development Fund with a view to assist the Municipal Corporation in developing the infrastructure. 2. The sources of the infrastructure fund and the procedure and manner in which the amount from the fund shall be provided to Municipal Corporation shall be such as may be prescribed. 164. Omitted