(1) If on a complaint made to it or otherwise it appears to the SUIte Government that any tax , rate or fee l… — THE SIKKIM PANCHAYAT ACT, 1993

(1) If on a complaint made to it or otherwise it appears to the SUIte Government that any tax , rate or fee levied by a Gram Panchayat is excessive , it may, after calling for a report from the Gram Panchayat ill this regard , abolish , suspend or reduce the amount of any such tax, rate or fee ,

45. (1) If on a complaint made to it or otherwise it appears to the SUIte Government that any tax , rate or fee levied by a Gram Panchayat is excessive , it may, after calling for a report from the Gram Panchayat ill this regard , abolish , suspend or reduce the amount of any such tax, rate or fee , (2) The SUIte Government may, on its own motion or otherwise after giving the Gram Panchayat an opportunity 01 ' expressing its view in the mnuer , by order , exempt from the payment of allY tax in whole or in part- (a) any person 01 ' class or persons: or (b) any property or description of properties; subject to such conditions :IS may be specified in such order .

Section 45