Section 124(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)Any person ordinarily residing or carrying on business in the district within which the Zila Panchayat desires to impose a tax, may, within thirty days from the publication of the said notice, submit to the Zila Panchayat an objection in writing, to all or any of the proposals framed under the preceding section and the Zila Panchayat shall take any objection so submitted into consideration and pass orders thereon by special resolution.