The Uttar Pradesh Municipal Corporation Act, 1959State Act of Uttar Pradesh · Act 2 of 1959
220. (1) Subject to the provisions of any rules, a [Corporation] may by a special resolution confirmed by the State Government, provide that all or any persons may be allowed to compound for a tax.
(2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recoverable in the manner provided by Chapter XXI.
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