Section 125(3) in Uttarakhand Panchayati Raj Act, 2016
(3)Upon receipt of the copy of the resolution, the State Government shall notify in the Gazette the imposition of the tax from the date specified under section 93(2) and the imposition of a tax shall in all cases be subject to the condition that it has been so notified-(a)Notwithstanding anything in the State Government may, by rule, prescribe such other or modified procedure for the imposition and alteration of any tax mentioned in sub-section (3) as it may deem fit;(b)(i)A Zila Panchayat may exempt, for a period not exceeding one year, any person 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.(ii)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.(iii)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.(b)Sanction the bye-laws for any Gram Panchayats within the district under section 29 and 106 of the said Act shall as from the appointed date vest in and belong to the Zila Panchayat of the district.Part- V Chapter XXIIIRules, Regulation and Bye-laws
