Section 37(1)(i) in The U.P. Panchayat Raj Act, 1947
(i)a tax for cleaning private latrines and drains payable by the owners or occupiers of the houses to which the private latrine or drain is attached", where such cleaning is done through the agency of the [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.];