Section 130A(2) in The U.P. Municipalities Act, 1916
(2)The [State Government] [Substituted by ALO 1950.] may require a [Municipality] [Substituted by U.P. Act No. 12 of 1994.] to [increase, modify or vary] [Substituted by U.P. Act No. 1 of 1955.] the rate of any tax already imposed and thereupon the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall [increase, modify or vary] [Substituted by U.P. Act No. 1 of 1955.] the tax as required.