Section 135(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(2)In the case of any tax imposed by the Zila Panchayat under the powers conferred by clause (b) of sub-section (1) of Section 119 the State Government shall provide by rules the authority to which an appeal may be made against assessment or any alteration of an assessment of the tax and the manner in which such appeal is to be made and decided.
