Amendment status not verified — confirm the current text below against the official source.
(2) The power exercisable by the State Government under sub-section (1) shall also be exercisable either generally or in any specified area by the prescribed authority under such circumstances as the State Government may prescribe. (3) A [Gram Panchayat]4 also may by resolution and under such circumstances as may be prescribed remit the whole or part of any such tax, rate or fee imposed or levied by it : Provided that no such resolution shall take effect unless it is approved by the prescribed authority.