Section 123(1)(b) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(b)the persons or class of persons to be made liable and the description of the property or other taxable thing or circumstance 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;