Section 165: Power of Standing Committee in case of excessive hardship
Jharkhand Municipal Act 2011State Act of Jharkhand · Act 7 of 2012
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.