Section 37(1)(b) in The U.P. Panchayat Raj Act, 1947
(b)in areas other than those referred to in clause (a), a tax on land revenue [not less than twenty five paise but not exceeding fifty paise] [Substituted by U.P. Act No. 37 of 1978.] in a rupee on the amount of land revenue payable by a tenant, by whatever name called, under the law in force relating to land tenures: