Section 134. Compulsory imposition of tax

(1) Notwithstanding anything contained in this Chapter, the State Government may, subject to the provision contained in section 116, require any Board, by notification in the Rajasthan Gazette, to impose within the district for which it is established, any tax or taxes of the nature specified in section 115 at such rate, from such date, in such manner and in accordance with such rules as may be specified in the notification and the Board shall thereupon proceed, in compliance with the requisition, to impose such tax or taxes accordingly. (2) It shall not be lawful for the Board to abandon, modify or abolish any tax so imposed