(1) The District Collector on receipt or communication under section 77 and on being satisfied with the deman… — THE SIKKIM PANCHAYAT ACT, 1993

. (1) The District Collector on receipt or communication under section 77 and on being satisfied with the demand shall proceed to recover it .

81 . (1) The District Collector on receipt or communication under section 77 and on being satisfied with the demand shall proceed to recover it . Any sum so recoveree! shall be sent (0, tile Zilla Panchayat ane! shall be credited to the Zilla Panchayat fund . (1) 11 'o 'on a complai nt made to it or otherwise, it appears to the State Government thnt any tax, r~\te or fee imposed by a Zilla I'anchayat .j .js excessive , it may, after calling a report from the Zilla Panchnyat in this regard, abolish or suspend or reduce the amount of any tax, rate or fee , ,IS the else may be . The Stale Government may, on its own motion or otherwise after giving the Zilla Pnnchuyut ~111 opportunity of expressing its view in the matter , by order , exempt- (a) any person or class of persons; or (b) any property or description of properties, from the payment of whole or part of any tax , rate or fees subject to such conditions as may be specified in such order. (1) ' Every Zilla Panchuyat shall at such time and in such manner as may be prescribed , prepare in each year a budget of its estimated receipts and expenditure for the next finaucialyear and submit it to the State Government for approval . (2) No expenditure shall be incurrer " unless the budget is approved by the State Governmen t . g4 . 1\ Zilla Pnnchayar may prepare in each year supplementary estimates providing for any modification ~f its budget and submit it to the State Government for approval within such time and in such manner as may be prescribed.

Section 81