Section 143 in The City of Nagpur Corporation Act, 1948
143. Power of the Corporation in regard to taxes. - (1) The Corporation may exempt from the payment of any tax in whole or in part, for any period not exceeding one year, any person who by reason of poverty is in its opinion unable to pay the same, and may renew such exemption as often as it may consider necessary.
(2)Subject to the provisions of section 116, the Corporation may, with the sanction of the State Government -(a)abolish, suspend or reduce any tax; or(b)exempt from the payment of any such tax in whole or in part any person or any class of persons or any property or description of property.
