Power of Government to exempt or reduce urban land tax

(1) The Government, if satisfied that the payment or urban land tax in respect of any class of urban lands or by any class of persons will cause undue hardship, they may, subject to such rules as may be made in this behalf, by order , - (a) exempt such lands or persons from the payment of the urban land tax, or (b) reduce the amount of such urban land tax whether prospectively or retrospectively. (2) The Government may at any time cancel or modify any order issued under sub-section (1) and upon such cancellation or modification, the entire amount or urban land tax, or the amount of urban land tax due under the modified order, as the case may be, shall be payable in respect of the land concerned with effect from the fasli year in which such cancellation or modification is made : Provided that no such cancellation or modification shall be made unless the party likely to be affected by such cancellation or modification has had a reasonable opportunity of making his representations.