Section 104(1)(a) in The U.P. Municipalities Act, 1916
(a)by regulation establish such committees as it thinks fit [or as the] [Inserted by U.P. Act No. 7 of 1949.] [State Government] [Substituted by ALO 1950.] may direct or the purpose of exercising such powers, performing such duties or discharging such functions as may be delegated to a committee under Section 112; and