Section 131(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)A Zila Panchayat 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 the same exemption as often as it deems necessary.
