Levy of property tax on direction by Government

Levy of property tax on direction by Government:

1. (1) The State Government may by order published in the Official Gazette direct any municipality to levy the property tax referred to in sub-section 210 or any class of such tax, at such rate and with effect from such date (not being earlier than the first day of the half-year immediately following that in which order is published) as may be specified in the order.
2. (2) When an order under sub-section (1) has been published, the provision of this Act relating to property tax shall apply as if the Board of Councillors has on the date of publication of such order by resolution determined to levy the tax at the rate and with effect from the date specified in the order and as if no other resolution of the Board of Councillors under section 210 determining the rate at which and the date from which property tax shall be levied has taken effect.
3. (3) A Board of Councillors shall not alter the rate at which the property tax or any class of such tax is levied in pursuance of an order under sub-section (1) or abolish such tax except with the previous sanction of the State Government.