Section 126: Power of Government to remedy or abolish a tax

- (1) Whenever it appears, on complaint made or otherwise, to the State Government that the levy of any tax imposed by a Board is contrary to the public interest or that any tax is unfair in its incidence, the State Government may after considering the explanation of the Board by order require the Board to take measures, within a time to be specified in the order, for the removal of any defect which it considers to exist in the tax or in the method of assessing or collecting the tax. (2) Upon the failure or inability of the Board to comply, to the satisfaction of the State Government, with an order made under sub-section (1), the State Government may, by notification, suspend the levy of the tax or of any portion thereof until the defect is removed, or may abolish or reduce the tax.