Section 138(2) in The U.P. Municipalities Act, 1916
(2)Provided that in any register or assessment list relating to a consolidated tax and used for the purpose of informing any person of his liability thereunder or for the purpose of securing compliance with the provision of Section 129 or 130, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall apportion the consolidated tax amongst the several taxes comprised therein, so as to show approximately the amount assessed or collected on account of each separate tax.
