Section 169(3) in Uttarakhand Panchayati Raj Act, 2016
(3)Upon receipt of the copy of the resolution, the State Government shall notify in the Gazette the imposition of the tax from the date specified under section 168 and the imposition of a tax shall in all cases be subject to the condition that it has been so notified.(a)Notwithstanding anything in this Act, the State Government may, by rule, prescribe such other or modified procedure for the imposition and alteration of any tax mentioned in sub-section (3) as it may think fit.(b)Exemption- (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.
