Section 147(1)(e) in The U.P. Municipalities Act, 1916
(e)where the percentage on the annual value at which any tax is to be levied has been altered by the [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] under the provisions of Section 136, by making a corresponding alteration in the amount of the tax payable in each case; or