The Burma Municipal Act, 1884, 17 of 1884, (Rep., Act 13 of 1898) · IV — .

Section 47. (1) If it at any time appears to the Local Government, on complaint made or otherwise, that any tax

Repealed or not in force · As amended up to 2026-08

47. (1) If it at any time appears to the Local Government, on complaint made or otherwise, that any tax imposed under the foregoing sections is unfair in its incidence, or that the levy thereof or of any part thereof is injurious to the interests of the general public, it may require the municipal committee to take, within a specified period, measures to remove the objection; and, if within that period the requirement is not complied with to the satisfaction of the Local Government, the Local Government may, by notification, suspend the levy of the tax or of any part thereof until the objection has been removed. (2) The Local Government may at any time, by a like notification, rescind any such suspension.

Source: India Code