Section 138(1) in The U.P. Municipalities Act, 1916
(1)For the purposes of assessing, levying or collecting, but not for the purpose of imposing or granting exemption from, the taxes described in [clauses (i) and (ii) of sub-section (1) and clause (vi) of sub-section (2)] [Substituted by U.P. Act No. 8 of 2011, for 'clauses (i), (x) and (xi) of sub-section (1)'.] of Section 128, a [Municipality] [Substituted by U.P. Act No. 12 of 1994.] may consolidate any two or more of such taxes which are imposed upon buildings or lands or both.
