Section 121(v) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(v)income on which any tax has previously been imposed by any [Municipal Corporation] [Substituted by U.P. Act No. 12 of l994.] under Section 172 of the Uttar Pradesh [Municipal Corporation] [Substituted by U.P. Act No. 12 of 1994.] Adhiniyam, 1959 (U.P. Act II of 1959).
