Amendment status not verified — confirm the current text below against the official source.
Procedure for abolishing or varying a tax.— (1) A Zilla Parishad may, at a special meeting, pass a resolution to propose the abolition of any tax or fee already imposed or a variation in the amount or rate thereof. (2) Any such proposal shall be dealt with according to the procedure laid down in section 159 for the imposition of a new tax or fee; and the notification of the abolition or variation of a tax or fee under this section in the Official Gazette shall be conclusive proof that such abolition or variation has been made in accordance with the provisions of this Act. (3) Nothing in this section shall affect the power of a Zilla Parishad to propose an increase in the rate of cess on land revenue under the provisions of section 155.