Section 206. Power of State Government to require 1Corporation to impose taxes

206. (1) The State Government may, by general or special order, published in the official Gazette, require a 1[Corporation] to impose any tax mentioned in sub-section (2) of section 172 not already imposed, at such rate and within such period as may be specified in the notification, and the 1[Corporation] shall thereupon act accordingly. (2) The State Government may require a 1[Corporation] to increase, modify or vary the rate of any tax already imposed and thereupon the 1[Corporation] shall increase, modify or vary the tax as required. (3) If the 1[Corporation] fails to carry out the order passed under sub-section (1) or (2), the State Government may pass suitable order imposing, increasing, modifying or varying the tax and thereupon the order of the State Government shall operate as if it had been a resolution duly passed by the 1[Corporation].