Section 119(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)The taxes which the Zila Panchayat may impose or continue the imposition of for the purpose of this Act shall be the following, namely -(a)a tax on circumstances and property; or(b)any other tax which the State Legislature has the power under the Constitution of India, including Article 277 thereof, to impose in the State and of which imposition by the Zila Panchayat has been authorised by the State Government.
