Section 37(1)(l) in The U.P. Panchayat Raj Act, 1947
(l)[ any other tax which the State Legislature has the power under the Constitution, including Article 277 thereof, to impose in the State I and of which imposition by the Gram Panchayat has been authorised by the State Government.] [Inserted by U.P. Act No. 9 of 1994.]