Section 37A(2) in The U.P. Panchayat Raj Act, 1947
(2)Where it is brought to the notice of the prescribed authority, that a tax, rate or fee has not been imposed on any person on whom it should have been imposed, it may direct the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] to impose it on that person or persons and the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] shall thereupon act accordingly.
