Section 114(3) in The U.P. Municipalities Act, 1916
(3)Twenty-five per cent of the Development Fund constituted under subsection (2) shall be non-lapsable and shall be earmarked and utilized to provide and promote services for the urban poor and the inhabitants of the slum areas.Explanation. - For the purposes of sub-section (3) "services" shall include basic environmental services, roads, primary education and health, housing, water supply, sanitation, social security and such like services. However it shall not include establishment expenses (including salary and wages) not directly and specifically incurred for delivery of services.] [[Substituted by U.P. Act No. 7 of 2011. Prior to substitution, it stood as under:
