Section 131(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(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.
