Section 134(1) in The U.P. Municipalities Act, 1916
(1)When the proposals have been sanctioned by the Prescribed Authority or the State Government [* * *] [Omitted by ALO 1937.] the State Government, after taking into consideration the draft rules submitted by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], shall proceed forthwith to make under Section 296 such rules in respect of tax as for the time being it considers necessary.
