(1) Subject to the provisions of any rule, a Municipality may by a special resolution confirmed by the 1[Prescribed Authority], provided 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 VI.
Footnotes in the official text
- 1.Subs. for (Commissioner) by sec. 60 of U. P. Act VII of 1949.