Section 137(1) in The U.P. Municipalities Act, 1916
(1)Whenever it appears, on compliant made or otherwise , to the [State Government] [Substituted by ALO 1950.], that the levy of any tax is contrary to the public interest or that any tax is unfair in its incidence the [State Government] [Substituted by ALO 1950.] may, after considering the explanation of [the municipality] [Substituted by U.P. Act No. 12 of 1994.] concerned, by order require such [Municipality] [Substituted by U.P. Act No. 12 of 1994.] to take measures, within a time to be specified in the order, for the removal of any defect which it considers to exist in the tax or in the method of assessing of collecting tax.
