Section 221(3) in Uttar Pradesh Municipal Corporation Act, 1959
(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 person or class of persons or any property or description of property [for such period as may be specified in the order] [Inserted by U.P. Act 17 of 1999, S. 8.].
