Differentiation between customers and exemption. 1) In accordance with the principles embodied in the Constitution and the provisions of sections 6 and 8 of the Property Rates Act, 2004 (Act 6 of 2004) and sections 74(3) and 75 of the Local Government: Municipal Systems Act, 2000 (Act 32 of 2000) the municipality may differentiate between different categories of users and consumers in regard to the tariffs which it levies, categories of ratepayers, account holders, customers, debtors, taxes, services, service standards and other matters, however, such differentiation must at all times be reasonable, and must be fully dis- closed in each annual budget.(2) The municipality may, in writing exempt an account holder, category of account holders, or other persons from complying with a provision of this by-law, subject to any conditions it may impose, if the application or operation of that provision would be unreasonable, however the munici- pality or its authorised agent may not grant exemption from any section of this by-law that may result in—