UTTAR PRADESH MUNICIPALITIES ACT, 1916
Section 156. Compensation
156. (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.
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