Power of State Government to require municipalities to impose taxes.

Power of State Government to require municipalities to impose taxes. Where it appears to the State Government that the balance of the municipal fund or of a municipality is insufficient for meeting any expenditure incurred under section 259 or for the performance of any duties for the performance of which the State Government has directed the Development Commissioner to fix a period under section 262, the State Government may by notification require the municipality to impose, within the municipal borough, any tax specified in the notification which may be imposed under section 99 and which is not at the time imposed within the said borough or to enhance any existing tax in such manner or to such extent as the State Government considers fit; and the municipality shall forthwith proceed to impose or enhance, in accordance with the requisition, such tax under the provisions of this Chapter as if a resolution of the municipality had been passed for the purpose under section 101 :

Provided that-

(a) the State Government shall take into consideration any objection which the municipality or any inhabitant of the municipal borough may make against the imposition or enhancement of such tax;

(b) it shall not be lawful for the municipality to abandon or modify or to abolish such tax when imposed ;

(c) the State Government may at any time cancel or modify any requisition made by it under this section and the levy of the tax or the enhancement, except as to arrears theretofore accrued due, shall thereupon cease or be modified accordingly.