Section 135(1) in The U.P. Municipalities Act, 1916
(1)A copy of the resolution passed under Section 134 shall be submitted to the [State Government] [Substituted by ALO 1950.] if the tax has been sanctioned by the [State Government] [Substituted by ALO 1950.] and to the [Prescribed Authority] [Substituted by U.P. Act No. 7 of 1949.] in any other case.