Section 131. Exemption

131. (1) A 1[Zila Panchayat] 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 the same exemption as often as it deems necessary. (2) A 1[Zila Panchayat] may, by a special resolution confirmed by the prescribed authority, exempt from the payment of a tax, or any portion of a tax, imposed under this Act, any person or class of persons or any property or description of property. (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.