Section 157(2) in The U.P. Municipalities Act, 1916
(2)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.], exempt from the payment of tax, or any portion of a tax, imposed under this Act any person or class of persons or any property or description of property.
