State Act
Section 170. Powers of State Government to remedy or abolish a tax
THE UTTARAKHAND PANCHAYATI RAJ ACT, 2016
170. (1) Whenever it appears, on complaint made or otherwise to the State Government that the levy of any tax imposed by a Zila Panchayat 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 Zila Panchayat, by order require the Zila Panchayat 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 Zila Panchayat 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 or may abolish or reduce the tax until the defect is removed.