Section 37(1)(e) in The U.P. Panchayat Raj Act, 1947
(e)a tax on persons, not being persons assessed to tax under clause (c) exposing goods for sale in markets, hats, or melas belonging to or under the control of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] concerned;