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Exemption | UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959 | LAWGIST

UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

1CORPORATION TAXATION

Exemption

§221

Summary

221. (1) A 1[Corporation] 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 1[Corporation] may, by a special resolution confirmed by the State Government, 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 person or class of persons or any property or description of property 2[for such period as may be specified in the order].

<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>221.</b> (1) A <b><sup>1</sup></b>[Corporation] 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.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) A <b><sup>1</sup></b>[Corporation] may, by a special resolution confirmed by the State Government, 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.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(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 <b><sup>2</sup></b>[for such period as may be specified in the order].<br>

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§172
Taxes to be imposed under this Act
§173
Property taxes leviable
§174
Definition of annual value
§175
2Restrictions on imposition of water tax
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§177
General tax on what premises to be levied.
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Remission by reason of nonoccupation
§179
Primary responsibility for certain property taxes on annual value
§180
Liability for payment of other such taxes