section 143
Power of Government in regard to taxes.
The Himachal Pradesh Municipal Corporation Act, 1994(1) The Government may by order exempt in whole or in part from the payment of any tax any person or class of persons or any property or description of property. (2) If at any time it appears to the Government, on complaint made or otherwise, that any tax imposed is unfair in its incidence or that the levy thereof or of any part thereof is injurious to the interests of the general public, it may 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 the Government, the Government may, by notification, suspend, the levy of the tax or such part thereof until the objection has been removed.
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