Section 3(b) in The U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972
(b)"house tax" means the tax mentioned in. section 128 (1) (i) of the United PITP:IICCS Municipalities Act, 1916, or section 173 (1) (a) of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959, or, as the case may be, section 14 (I) (e) of the 'United Provinces Town Areas Act, 1914 ;
