(1)A [Municipality] [Substituted by U.P. Act No. 12 of 1994.] 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 such exemption as often as it deems necessary.(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.(3)The [State Government] [Substituted by ALO 1950.] may, by order, exempt from 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.
