Section 169 in Uttarakhand Panchayati Raj Act, 2016
169. Resolution of Zila Panchayat directing imposition of tax.
(1)Upon receipt of the copy of the rules sent under the preceding section, the Zila Panchayat shall by special resolution direct the imposition of the tax with effect from a date, to be specified in the resolution, not less than six weeks from the date of such resolution.(2)A copy of the resolution passed by the Zila Panchayat under section 168 shall be submitted to the State Government.(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 168 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 this Act, 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 think fit.(b)Exemption- (1) A Zila Panchayat may exempt, for a period not exceeding one year, 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.(2)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.(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 persons or class of persons or any property or description of property.
