Section 123(1) in Uttarakhand Panchayati Raj Act, 2016
(1)The taxes which the Zila Panchayat may impose or continue the imposition of for the purpose of this Act shall be the following; namely -(a)any other tax which the State Legislature has the powers under the Constitution of India, including Article 277 thereof, to impose in the State and of which imposition by the Zila Panchayat has been uthorized by the State Government.
