Section 126(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)When the State Government has sanctioned the proposals of the Zila Panchayat under subsection (2) of Section 125, it shall, after taking into consideration the draft rules submitted by the Zila Panchayat, proceed forthwith to make under Section 237 such rules in respect of the tax as for the time being it considers necessary.