Section 134(2) in The U.P. Municipalities Act, 1916
(2)When the rules have been made, the order of sanction and a copy of the rules shall be sent to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], and thereupon the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall by special resolution direct the imposition of the tax with effect from a date to be specified in the resolution.
