State Act
Section 107. Provision for exempting ‘C’ Class Councils from levying certain taxes temporarily.
The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.
107. Provision for exempting ‘C’ Class Councils from levying certain taxes temporarily.— If a ‘C’ Class Council, by a resolution passed at a meeting by a majority of not less than two-thirds of the total number of the Councillors decides that, for reasons to be specified in such resolution it cannot levy and of the taxes specified in sub-sections (1) and (2) of section 105, the State Government may exempt such Council partially or fully from levying such tax or taxes for a period to be specified by the State Government in that behalf. The Council shall not in such a case be entitled to any reimbursement of losses as provided in the last preceding section.