State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

221- (1) A [Corporation]2 may exempt, for a period not exceeding one year, from the payment of a tax or any portion of a tax, imposed under this Act, any person who is in its opinion, by reason of poverty unable to pay the same, and may renew such exemption as often as it deems necessary. (2) A [Corporation]1 may, by a special resolution confirmed by the State Government, exempt from the payment of a tax or any portion or a tax, imposed under this Act, any person or class of persons or any property or description of property. (3) The State Government may, by order exempt from the payment of a tax, or any portion of a tax, imposed under this Act, any person or class of persons or any property or description of property.