Section 124(2) in Uttarakhand Panchayati Raj Act, 2016
(2)The State Government after considering the said objections, if any, may either refuse to sanction the proposals or return them to the Zila Panchayat for further consideration, or sanction them without modification or with such modification, not involving any increase of the amount to be imposed, as it deems fit. When the State Government has sanctioned the proposals of the Zila Panchayat under section 90, it shall, after taking into consideration the draft rules submitted by the Zila Panchayat, proceed forthwith in to make such rules in respect of the tax as for the time being it considers necessary.