Section 132(1) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(1)Whenever it appears, on complaint made or otherwise to the State Government that the levy of any tax imposed by a Zila Panchayat is contrary to the public interest or that any tax is unfair in its incidence, the State Government may, after considering the explanation of the Zila Panchayat, by order require the Zila Panchayat to take measures, within a time to be specified in the order, for the removal of any defect which it considers to exist in the tax or in the method of assessing or collecting the tax.
