Section 71. Power of Government in respect of taxation

(1) The Government may, by special or general order notified in the *[Government Gazette], require a municipality to impose any 1[fee], mentioned in section 66 not already imposed, at such rate and within such period as may be specified in the notification and the municipality shall thereupon act accordingly. (2) The Government may require a municipality to modify the rate of any 1[fee] already imposed and thereupon the municipality shall modify the 1[fee] as required within such period as the Government may direct. (3) If the municipality fails to carry out any order passed under sub-section (1) or sub-section (2), the Government may, by a suitable order notified in the Official Gazette, impose or modify the 1[fee]. The order so passed shall operate as if it were a resolution duly passed by the municipality and as if the proposal was sanctioned in accordance with the procedure contained in section 70.