Section 237(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)The State Government [may by notification in the Gazette make rules] [Substituted by Section 28(i) of U.P. Act No. 3 of 1973.], consistent with this Act in respect of any matter or matters for which the power of making rules is expressly or by implication conferred by this Act, and may also make rules which are otherwise requisite for carrying out the purposes of this Act.