Section 131: Exemption

Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActState Act of Uttar Pradesh · Act 33 of 1961

131. (1) A [Zila Panchayat] 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 the same exemption as often as it deems necessary.

(2) A [Zila Panchayat] may, by a special resolution confirmed by the prescribed authority, 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.

(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 persons or class of persons or any property or description of property.

Where this provision sits

Act	Uttar Pradesh Kshettra Panchayat and Zila Panchayat Act
Section	131
Marginal note	Exemption
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, U. P. Act No. 09 of 1994. Subs. by sec. 61 U. P. Act No. 09 of 1994.

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