Amendment status not verified — confirm the current text below against the official source.
Power of Collector to require the Grama Panchayat to impose tax :– Whenever it appears to the Collector that the balance of the Grama Fund to a Grama Panchayat or its income is insufficient for the discharge of its duties or obligatory functions imposed upon it by this Act or for the performance of any duties in respect of which it shall have been declared in accordance with the provisions of this Act to have committed default, the Collector may require the Grama Panchayat to impose any tax which it is empowered to impose or to enhance any existing tax in such manner or to such extent as the Collector may deem fit and the Grama Panchayat shall forthwith proceed to impose or enhance in accordance with the req- uisition such tax under the provisions of this Chapter, as if the Grama Panchayat had itself taken a decision in that behalf. (a) the Collector shall take into consideration any objection which the Grama Panchayat or any inhabitant of the Grama may make against the imposition or enhancement of such tax; (b) it shall not be lawful for the Grama Panchayat without the sanction of the Collector to abandon or modify or to abolish such tax when imposed; (c) The Collector may at any time by notification, abolish or re- duce the amount or rate of any tax levied or enhanced under this Section and the levy of the tax or enhancement, except as to arrears therefor accrued due, shall thereupon cease or be modified accordingly.