Section 150(8) in The Punjab Panchayati Raj Act, 1994
(8)If the Zila Parishad refused permission to impose the proposed tax or return to the Panchayat Samiti for further consideration the Zila Parishad shall forward the proposal of the Panchayat Samiti as the case may be to the State Government and the State Government may then decide whether a tax is or is not to be imposed in accordance with the proposal as further considered by the Panchayat Samiti.
