Section 131(1) in The U.P. Municipalities Act, 1916
(1)When a [Municipality] [Substituted by U.P. Act No. 12 of 1994.] desires to impose a tax, it shall, by special resolution, frame proposal specifying, -(a)the tax, being one of the taxes described in [sub-section (2)] [Substituted by U.P. Act No. 8 of 2011, for 'sub-section (1)'.] of Section 128, which it desires to impose;(b)the persons or class of persons to be made liable, and the description of property or other taxable things or circumstances in respect of which they are to be made liable, except where and in so far as any such class or description is already sufficiently defined under clause (a) or by this Act;(c)the amount or rate leviable from each such person or class of persons;(d)any other matter referred to in Section 153 which the [State Government] [Substituted by ALO 1950.] requires by rule to be specified.
