Section 221 in Uttar Pradesh Municipal Corporation Act, 1959
221. Exemption.
(1)A Corporation 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 Corporation may, by a special resolution confirmed by the State Government, exempt from the payment of a 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 may, by order, exempt from the payment of a tax, or any portion of a tax, imposed under this Act, any person or class of persons or any property or description of property [for such period as may be specified in the order] [Inserted by U.P. Act 17 of 1999, S. 8.].
