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CHAPTER V Acquisition of Land, Gram Fund and Property

Section 37-C: Remission of tax, rate or fee

The Uttar Pradesh Panchayat Raj Act, 1947

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act No. 6 of 2017.

Chapter VI (The Nyaya Panchayat), sections 42 to 94-A, is printed only as a heading with the official footnote "Chapter VI comprising sections 42 to 94-A Omitted by sec. 16 of U.P. Act No. 6 of 2017.", so those sections have no pages here.

The marginal headings printed beside each section in this edition are shown as the section headings; sections 37, 37-A, 95-A and 109 carry no marginal heading in this copy.

Marginal references to other enactments (for example "U.P. Act No. I of 1951") printed beside the text are not reproduced.

(1) The State Government may remit the whole or part of any tax, rate or fee levied by a 1[Gram Panchayat] in respect of a period whether before or after the commencement of the U.P. Panchayat Raj (Amendment) Act, 1954.

(2) The Power exercisable by the State Government made sub-section (1) shall also be exercisable either generally or in any specified area by the prescribed authority under such circumstances as the State Government may prescribe.

(3) A 1[Gram Panchayat] also may by resolution and under such circumstances as may be prescribed remit the whole or part of any such tax, rate or fee imposed or levied by it, provided that no such resolution shall take effect unless it is approved by the prescribed authority.

(4) Where any tax, rate or fee has been remitted under sub-sections (1) to (3), any sum realized from the assessee on account of the tax, rate or fee so remitted shall be refunded to him by the 1[Gram Panchayat].2

Footnotes in the official text

  1. 1.Subs. by sec. 44 of U.P. Act No. 9 of 1994.
  2. 2.Added by section 29 of U.P. Act II of 1955.

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