Section 32(4)(a) in The U.P. Panchayat Raj Act, 1947
(a)the principles which should govern -(i)the distribution between the State and the Gram Panchayats, Kshettra Panchayats and Zila Panchayats of the net proceeds of the taxes, duties, tolls and fees leviable by the State which may be divided between them and the allocation between the Gram Panchayats, Kshettra Panchayats and Zila Panchayats of their respective shares of such proceeds;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to, or appropriated by the Gram Panchayats, Kshettra Panchayats and Zila Panchayats;(iii)the grants-in-aid to the Gram Panchayats, Kshettra Panchayats and Zila Panchayats;