Section 123(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)When a Zila Panchayat desires to impose a tax, it shall, by special resolution, frame proposals specifying -(a)the tax, being one of the taxes described in Section 119 which it desires to impose;(b)the persons or class of persons to be made liable and the description of the property or other taxable thing or circumstance in respect of which they are to be made liable, except where and in so far as any such class or description is already sufficiently defined under clause (a) or by this Act;(c)the amount or rate leviable from each such person or class of persons;(d)any other matter referred to in Section 140 which the State Government requires by rule to be specified.
