Section 156(1) in The U.P. Municipalities Act, 1916
(1)Subject to the provisions of any rule, a [Municipality] [Substituted by U.P. Act No. 12 of 1994.] may by a special resolution confirmed by the [Prescribed Authority] [Substituted by U.P. Act No. 7 of 1949.] provide that all or any persons may be allowed to compound for a tax.
