Power of Standing Committee in case of excessive hardship

Whenever, from the circumstances of the case, the levy of a tax on any holding leads to excessive hardship to the person liable to pay the same, the Standing Committee, on the recommendation of the Municipal Commissioner or the Executive Officer, may reduce the amount payable on account of such holding, or may remit the same: Provided that such reduction or remission shall not, unless renewed by Standing Committee on similar recommendation of the Municipal Commissioner or the Executive Officer, have effect for more than one year.