Section 36(a) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(a)the power to approve and sanction the proposal of a [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] in a district to impose any tax or rate described in Section 37 of the said Act and the power under Sections 111 and 112 of the said Act to frame and sanction the bye-laws for any [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] within the district shall as from the appointed date vest in and belong to the Zila Panchayat of the district; and
