Section 137(2) in The U.P. Municipalities Act, 1916
(2)Upon the failure or inability of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] to comply, to the satisfaction of the [State Government] [Substituted by ALO 1950.], with an order made under sub-section (1), the [State Government] [Substituted by ALO 1950.] may by notification suspend the levy of the tax or of any portion thereof until the defect is removed, or may abolish or reduce the tax.Consolidated Taxes
