Section 131 in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
131. 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.(2)A Zila Panchayat may, by a special resolution confirmed 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 State Government may, by order, exempt from the payment of a tax, or any portion of a tax, imposed under this Act, any persons or class of persons or any property or description of property.[131A. Imposition of tax by Kshettra Panchayat. - A Kshettra Panchayat may, in such manner as may be prescribed, impose -(a)water tax, where it constructs or maintains a scheme for providing drinking water, water for irrigation or for any other purposes under its jurisdiction;(b)electricity tax, where it provides for and maintains lighting arrangement at a public street or other public places; and(c)any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State and of which imposition by the Kshettra Panchayat has been authorised by the State Government]
