Uttar Pradesh Municipalities Act, 1916State Act of Uttar Pradesh · Act 2 of 1916
156. (1) Subject to the provisions of any rule, a Municipality may by a special resolution confirmed by the [Prescribed Authority], provided 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 VI.