Section 15 in The U.P. Primary Education Act, 1919
15. Taxation for the purposes of this Act.
(1)Where a notification under Section 3 is in force, the board may impose a tax, hereinafter called the "education cess", the proceeds of which shall be devoted solely to primary education.(2)The board may for the purpose of the education cess, select any of the taxes which it is authorized to impose under the principal Act, or may for that purpose, increase any tax which is already levied under the provisions of the said Act, and in the latter case, the income derived from the increase shall be deemed to be the proceed.; of the education cess.(3)An education cess shall not be imposed unless the board by a special resolution which has been passed by a vote of not less then two-third of the members present, resolved that the imposition of such a tax is desirable and necessary.
