Amendment status not verified — confirm the current text below against the official source.
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
Power of Government to exempt from tax: The Government may, for reasons to be recorded, by notification exempt in whole or in part from the payment of any tax levied under this Act, (a) any person or class of persons; or (b) any property or class of properties. 337 Part V Civic Services Chapter -I General