Section 138A(1)(a) in Uttar Pradesh Municipal Corporation Act, 1959
(a)the principles which should govern -(i)the distribution between the State and the Corporation of the new proceeds of the taxes, duties, tolls and fees leviable by the State which may be divided between them and allocation of share or such proceeds to the Corporations;(ii)the determination of the taxes, duties, tolls and fees which may be assigned to or appropriated by the Corporation;(iii)the grants-in-aid to the Corporation from the Consolidated Fund of the State;