1. A Grama Panchayat has resolved to exempt Mr. X residing in Ward 5 from payment of property tax for a continuous period of 3 years from 2012-13 to 2014-15 on the ground of poverty. Comment.
A Such exemption shall not be for more than one year at a time
B Such exemption shall not be for more than two years at the time
C Such exemption shall not be allowed
