Section 131(3) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(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 persons or class of persons or any property or description of property.[131A. Imposition of tax by Kshettra Panchayat. - A Kshettra Panchayat may, in such manner as may be prescribed, impose -(a)water tax, where it constructs or maintains a scheme for providing drinking water, water for irrigation or for any other purposes under its jurisdiction;(b)electricity tax, where it provides for and maintains lighting arrangement at a public street or other public places; and(c)any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State and of which imposition by the Kshettra Panchayat has been authorised by the State Government]
