Power of State Government in respect of relief in taxes

Power of State Government in respect of relief in taxes -

1. (1) If, upon a complaint made to it or otherwise, it appears to the State Government that the burden of any tax imposed by any Panchayat is excessive on the taxpayers, it may, after calling for a report from the Panchayat in this behalf, abolish the tax or suspend or reduce the amount or rate of any tax.
2. (2) The State Government may, of its own motion or otherwise, after giving the Panchayat an opportunity of expressing its view in the matter, by order, grant such total or partial exemption from the payment of any tax to any person or class of persons or to any property or description of properties as may be specified in the order.