Section 135(2) in The U.P. Municipalities Act, 1916
(2)Upon receipt of the copy of the resolutions the [State Government] [Substituted by ALO 1950.] or [Prescribed Authority] [Substituted by U.P. Act No. 7 of 1949.] as the case may be, shall notify in the Official Gazette, the imposition of the tax from the appointed date, and the imposition of a tax shall in all cases be subject to the condition that it has been so notified.
