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157. (1) A Municipality may exempt, for a period not exceeding one year, from the payment of a tax, or nay 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 Municipality may, by a special resolution confirmed 1[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 2[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.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>157.</b> (1) A Municipality may exempt, for a period not exceeding one year, from the payment of a tax, or nay 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 Municipality may, by a special resolution confirmed <b><sup>1</sup>[</b>by the Prescribed Authority<b>]</b> 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 <b><sup>2</sup>[</b>State Government<b>]</b> 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. <br>