Section 130A(3) in The U.P. Municipalities Act, 1916
(3)If the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] fails to carry out the order passed under subsection (1) or (2) the [State Government] [Substituted by ALO 1950.] may pass suitable order [imposing, increasing, modifying or varying] [Substituted by U.P. Act No. 1 of 1955.] the tax and thereupon the order of the [State Government] [Substituted by ALO 1950.] shall operate as if it had been a resolution only passed by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] [under sub-section (2) of Section 134] [Added by U.P. Act No. 26 of 1964.].