Section 297(1)(l) in The U.P. Municipalities Act, 1916
(l)the payment of contributions, at such rates and subject to such conditions as maybe prescribed in such regulations, to a pension or provident fund established by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] or with approval of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], by the said servants;