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Section 37C: Revision of tax, rate or fee

The United Provinces Panchayat Raj ActState Act of Uttar Pradesh · Act 26 of 1947

span@37-C. (1) The State Government may remit the whole or part of any tax, rate or fee levied by a [ Gram Panchayat ] in respect of a period whether before or after the commencement of the U.P. Panchayat Raj (Amendment) Act, 1954.

span@(2) The Power exercisable by the State Government made subsection (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.

span(3) A [ Gram Panchayat ] 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.br

span@(4) Where any tax, rate or fee has been remitted under subsections (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 ]

Where this provision sits

ActThe United Provinces Panchayat Raj Act
Section37C
Marginal noteRevision of tax, rate or fee
JurisdictionState of Uttar Pradesh
StatusIn 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. 9 of 1994. Subs. by sec. 44 of U.P. Act No. 9 of 1994.
  • added, U.P. Act II of 1955. Added by section 29 of U.P. Act II of 1955.

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