Section 79 in The Himachal Pradesh Municipal Corporation Act, 1994
79. Power of municipality to exempt payment of taxes.
(1)A municipality may exempt, in whole or in part, for any period not exceeding one year, from the payment of any such 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 as may be necessary.(2)[***] [Sub section (2) omitted vide Act no. 33 of 2011.]
