Section 39(2) in U.P. Urban Planning and Development Act, 1973
(2)All collections resulting from the said increase shall after deduction of incidental expenses, if any, be allocated and paid by the State Government in its discretion. either to the Development Authority alone or to the Development Authority, the Uttar Pradesh Avas Evam Vikas Parishad and the [Municipal Corporation] [Substituted by UP Act No. 3 of 1997] or the [Municipal Board] [Now Municipality vide UP Act No. 12 of 1994], as the case may be, in such proportion as from time to time be determined, in such manner and in accordance with such principles as the State Government may by notification in the Gazette specify.
