Power to sanction, modify and impose conditions

Power to sanction, modify and impose conditions. The State Government may refuse to sanction the rules submitted under section 101, or may return them to the municipality for further consideration; or if no objection or no objection which is in its opinion sufficient, was made to the proposed tax within the period prescribed under section 101, may sanction the said rules without modification, or subject to such modifications not involving an increase in the amount to be imposed, as it deems fit.