Section 132(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(2)Upon the failure or inability of the Zila Panchayat to comply, to the satisfaction of the State Government with an order made under sub-section (1), the State Government may, by notification, suspend the levy of the tax, or of any portion thereof, until the defect is removed, or may abolish or reduce the tax.
