Subs. by sec. 107 of U. P. Act no. 09 of 1994. — U. P. ACT No . XXXIII of 1961 ]

2 . Subs. by sec. 107 of U. P. Act no. 09 of 1994. (a) a tax on Circumstances and Property ; (b) any other tax which the State Legislature has the power under the Constitution of India, including Article 277 thereof, to impose in the State and of which imposition by the 1 [Zila Panchayat] has been authorized by the State Government. The taxes shall be assessed and levied subject to the provisions of Article 285 of the Constitution of India and in accordance with the provisions of this act and rules, regulations and bye-laws framed thereunder. TAX ON CIRCUMSTANCES AND PROPERTY (1) Where immediately before the appointed date there was in force a tax on Circumstances and Property in any district imposed or continue under the United Provinces District Boards Act, 1922, such tax shall until abolished or altered with the previous sanction of the State Government, continue to be levied by the 1 [Zila Panchayat] at the same rates and under the same conditions at and under which it was being levied under the Act aforesaid and notwithstanding anything in section 121, all rules, regulations and bye-laws, all orders and notifications and all appointments relating to the levy of such taxes in force on the appointed date shall continue in force as if they have been made under this Act and may be cancelled, altered or modified in accordance with the provisions of this Act. Where a tax on Circumstances and Property is not already in force in a district immediately before the appointed date, the 1 [Zila Panchayat] of that district may impose such a tax in the manner thereinafter provided. The recovery of any arrears of the tax on Circumstances and Property may be made under Chapter VIII, or as arrears of land revenue in the discretion of the 1[Zila Panchayat] . The power of a 1 [Zila Panchayat] to impose a tax on circumstances and Property may be subject to the following conditions and restrictions, namely — (a) the tax may be imposed on any person residing or carrying on business in the rural area provided that such person has so resided ro carried on business for a total period of at least six months in the year under assessment ; (b) no tax shall be imposed on any person whose total taxable income is less than 2[twelve thousand rupees] per annum ; (c) the rate of tax shall not exceed three Naye Paise in the rupee on the total taxable income ; and

Section 2