Section 37(1)(a) in The U.P. Panchayat Raj Act, 1947
(a)in areas where the right, title and interest of intermediaries have been acquired under the Zamindari Abolition and Land Reforms Act, 1950, the Jaunsar Bawar Zamindari Abolition and Land Reforms Act, 1956 or Kumaun and Uttarakhand Zamindari Abolition and Land Reforms Act, 1960, a tax, on land [not less than twenty-five paise but not exceeding fifty paise] [Substituted by U.P. Act No. 37 of 1978.] in a rupee on the amount of land revenue payable or deemed to be payable therefor: