Section 128(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(2)Upon receipt of the copy of the resolution, the State Government shall notify in the Gazette the imposition of the tax from the date specified under Section 127 and the imposition of a tax shall in all cases be subject to the condition that it has been so notified.