# 113 Exemption of poor persons
A Board may exempt, for a period not exceeding one year at a time from the payment of any tax, or any portion of a tax imposed under this Act, any person who in its opinion is by reason of poverty unable to pay the same.
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Special provisions relating to taxation, etc.
109
Payment to be made to a Board as service charges by Central Government or State Government110
Power to be make special provision for conservancy in certain cases111
Exemption in case of buildings112
General power of exemption114
Composition115
Irrecoverable debts116
Obligation to disclose liability
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