Section 3 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
3. Restriction on [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] to impose tax.
- The powers of a [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] to impose a tax on Circumstances and Property shall be subject to the conditions and restrictions prescribed under Section 121 of the Act read with Rule 7.
