Amendment to section 93 of Bombay Local Boards Act, 1923

(3) Notwithstanding anything contained in sub-section (1), the State Government may, having regard to the standard rate of assessment in any area, by notification in the Official Gazette direct that no cess shall be levied in such area for such period or that the cess shall be levied in such area for such period at such lower rate, as may be specified in the notification.