Section 156 in The Punjab Municipal Corporation Act, 1976
156. Power of exemption
. - (1) The Corporation may, be resolution passed in this behalf, exempt either wholly or in part from the payment of any tax levied under this Act, any class of persons or any class of property or goods.(2)The Corporation may also exempt, in whole or in part for any period not exceeding one year from the payment of any tax, any person who by reason of poverty may in its opinion, be unable to pay the same, and may renew such exemption as often may be necessary.
