Section 157(1) in The U.P. Municipalities Act, 1916
(1)A [Municipality] [Substituted by U.P. Act No. 12 of 1994.] 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.
