Section 297(2) in The U.P. Municipalities Act, 1916
(2)Provided that the [State Government] [Substituted by ALO 1950.] may, if it thinks fit, make regulations consistent with this Act in respect of any of the matters specified in clauses [(d) and] [Inserted by U.P. Act No. 7 of 1949.] (h) to [(n)] [Substituted by U.P. Act No. 17 of 1934.] of sub-section (1), and any regulations so made shall have the effect of rescinding any regulation made by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] under the said sub-section in respect of the same matter or inconsistent therewith.