Section 14 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
14. Instalment of the tax.
- The entire amount of the tax for the year concerned shall be payable in two equal instalments in the office of the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.], the first by May 15 and the second by November 15 of every year :Provided that if a tax payer pays the entire amount of tax for the year on or before May 15, a rebate of one per cent shall be allowed to him.
