Section 18 in The U.P. Advertisements Tax Act, 1981
18. Payments of the amount of tax to local bodies.
- At the beginning of each financial year, after due appropriation has been made by law, the State Government shall withdraw from and but of the Consolidated Fund of the State an amount equivalent to the sum received by it on account of the tax in the preceding financial year after deducation charges, and transfer it to the local bodies in such manner and in such proportion as may be prescribed.
