Provision for exempting ‘C’ Class Councils from levying certain taxes temporarily

Provision for exempting ‘C’ Class Councils from levying certain taxes temporarily. If a ‘C’ Class Council, by a resolution passed at a meeting by a majority of not less than two-thirds of the total number of the Councillors decides that, for reasons to be specified in such resolution it cannot levy any of the taxes specified in sub-sections (1) and (2) of section 101, the Government may exempt such Council partially or fully from levying such tax or taxes for a period to be specified by the Government in that behalf. The Council shall not in such a case be entitled to any reimbursement of losses as provided in the preceding section.