Section 15(2) in The U.P. Primary Education Act, 1919
(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.
