Section 133(1) in The U.P. Municipalities Act, 1916
(1)[Upon receipt of the proposals and objections under the preceding sections] [Substituted by U.P. Act No. 8 of 2011, for 'If the proposed tax falls under clauses (i) to (xii) of sub-section (1) of Section 128.'], the [Prescribed Authority] [Substituted by U.P. Act No. 7 of 1949.] after considering the objection received under sub-section (4) of Section 132, may either refuse to sanction the proposals or return them to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] for further consideration, or sanction them without modification or with such modification not involving an increase of the amount to be imposed, as it deems fit.
