Section 202 in Uttar Pradesh Municipal Corporation Act, 1959
202. Resolution of Corporation directing imposition of taxes.
(1)When the proposals have been sanctioned by the State Government, the State Government, after taking into consideration the draft rules submitted by the Corporation, shall proceed forthwith to make such rules in respect of the tax as for the time being it considers necessary.(2)When the rules have been made the order of sanction and a copy of the rules shall be sent to the Corporation, and thereupon the Corporation shall by special resolution direct the imposition of the tax with effect from a date to be specified in the resolution.
