Section 121 in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
121. Conditions and restrictions for tax on Circumstances and Property.
- The power of a Zila Panchayat to impose a tax on circumstances and Property shall be subject to the following conditions and restrictions, namely -(a)the tax may be imposed on any person residing or carrying on business in the rural area provided that such person has so resided or carried on business for a total period of at least six months in the year under assessment;(b)no tax shall be imposed on any person whose total taxable income is less than [twelve thousand rupees] [Substituted by U P. Act No. 9 of 1994], per annum;(c)the rate of tax shall not exceed three Naye Paise in the rupee on the total taxable income; and(d)the total amount of tax imposed on any person shall not exceed such maximum, if any, as may be prescribed by rule.Explanation. - For the purpose of this section "taxable income" means estimated income but shall not include income of the following classes :(i)"agricultural income" as defined in the Indian Income Tax Act, 1922 (Act XI of 1922);(ii)income on which any tax has previously been imposed under Section 128 of the United Provinces Municipalities Act, 1916 (U.P. Act II of 1916), by any Municipal Board or any notified area Committee;(iii)income on which any tax has previously been imposed by any other Zila Panchayat under clause (a) sub-section (1) of Section 119,(iv)income on which any tax has previously been imposed under Section 14 of the United Provinces Town Areas Act, 1914 (U.P. Act II of 1914);(v)income on which any tax has previously been imposed by any [Municipal Corporation] [Substituted by U.P. Act No. 12 of l994.] under Section 172 of the Uttar Pradesh [Municipal Corporation] [Substituted by U.P. Act No. 12 of 1994.] Adhiniyam, 1959 (U.P. Act II of 1959).
