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State of Uttar Pradesh - Section

Section 220 in Uttar Pradesh Municipal Corporation Act, 1959

220. Composition.

(1)Subject to the provisions of any rule, a Corporation may, by a special resolution confirmed by the State Government, provide that all or any persons may be allowed to compound for a tax.
(2)Every sum due by reason of the composition of a tax under sub-section (1) shall be recoverable in the manner provided by Chapter XXI.