Section 297(1)(m) in The U.P. Municipalities Act, 1916
(m)the conditions subject to which sums due to a [Municipality] [Substituted by U.P. Act No. 12 of 1994.], may be written off as irrecoverable, and the conditions subject to which the whole or any part of fee chargeable for distress may be remitted; [* * *] [Omitted by U.P Act No. 17 of 1934.]