Section 238(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(2)The State Government may, if it thinks fit, make regulations consistent with this Act, in respect of any of the matters specified in clauses (e) to (m) and (o) to (q) of sub-section (1); and any regulation so made shall have the effect of rescinding any regulation made by the Zila Panchayat under the said sub-section in respect of the same matter or inconsistent therewith.
