Section 172(1)(c) in Uttar Pradesh Municipal Corporation Act, 1959
(c)[ a tax on helicopters or any other type of planes, when they land on or take off from the helipads, airports, airsteps (sic airstrip) or places made for this purpose situated within the Corporation. The tax so imposed shall be paid by the airport authority or person or persons, or managers, or director or institution or department or agency involved in the maintenance, management and supervision of the airport, airstrip, helipad or the place as the case may be;] [Substituted by U.P. Act 38 of 2006, S. 6.]