Section 37C(3) in The U.P. Panchayat Raj Act, 1947
(3)A [Gram Panchayat] [Substituted by U.P Act No. 9 of 1994.] also may by resolution and under such circumstances as may be prescribed remit the whole or part of any such tax, rate or fee imposed or levied by it, provided that no such resolution shall take effect unless it is approved by the prescribed authority.
