State Act

THE UNITED PROVINCES PANCHAYAT RAJ ACT, 1947

This Act was repealed on a date we do not have by the Uttarakhand Panchayati Raj Act, 2016 (Uttarakhand Act 11 of 2016), s.194(1); it may still apply to matters that began before then.

37-C (1) The State Government may remit the whole or part of any tax, rate or fee levied by a [Gram Panchayat]4 in respect of a period whether before or after the commencement of the U. P. Panchayat Raj (Amendment) Act, 1954. (2) The power exercisable by the State Government under sub-section (1) shall also be exercisable either generally or in any specified area by the prescribed authority under such circumstances as the State Government may prescribe. (3) A [Gram Panchayat]4 also may by resolution and under such circumstances as may be prescribed remit the whole or part of any such tax, rate or fee imposed or levied by it : Provided that no such resolution shall take effect unless it is approved by the prescribed authority. (4) Where any tax, rate or fee has been remitted under sub-sections (1) to (3), any sum realized from the assessee on account of the tax, rate or fee so remitted shall be refunded to him by the [Gram Panchayat]5.]1