Section 118 in The City of Nagpur Corporation Act, 1948
118. Discount on [general tax]. - (1) Notwithstanding anything contained in sections 116 and 117 the Corporation may, if it thinks fit, direct by resolution that a discount not exceeding six and quarter per cent shall be allowed on the amount due from every person who pays the tax due before such date as the Corporation shall fix :
Provided that the discount (a) shall not be allowed without the previous sanction of the State Government; and (b) shall be allowed at the same rate to all persons entitled thereto.(2)The Corporation may at any time revoke a resolution under this section.
