Subs. by sec. 108 of U. P. Act no. 09 of 1994. — U. P. ACT No . XXXIII of 1961 ]

2 . Subs. by sec. 108 of U. P. Act no. 09 of 1994. Continuance of imposition of Circumstances and property Tax U. P. Act X of 1922 Conditions and restrictions for tax on Circumstances and Property (d) the total amount of tax imposed on any person shall not exceed such maximum, if any, as may be prescribed by rule. Explanation — For the purpose of this section ―taxable income‖ means estimated income but shall not include income of the following classes ; (i) ―agricultural income‖ as defined in the Indian Income Tax Act, 1922 ; (ii) income on which any tax has previously been imposed under section 128 of the United Provinces Municipalities Act 1916, by any municipal board or any notified area committee ; (iii) income on which any tax has previously been imposed by any other 1[Zila Panchayat] under clause (a) sub-section (1) of section 119 ; (iv) income on which any tax has previously been imposed under section 14 of the United Provinces Town Areas Act, 1914 ; (v) income on which any tax has previously been imposed by any Nagar Mahapalika under section 172 of the Uttar Pradesh Nagar Mahapalika Adhiniyam, 1959. Notwithstanding anything contained in the United Provinces Panchayat Raj Act, 1947, a 1 [Zila Panchayat] may, on payment of such commission as may, from time to time, be specified by the State Government entrust the work of collection of tax on circumstances and Property levied upon the 2[residents of the Panchayat area] of a 2[Gram Panchayat] and in such case it shall be the duty of the 2 [Gram Panchayat] to collect the tax from such residents and to remit the realizations to the Zila Nidhi. IMPOSITION OF TAXES (1) When a 1 [Zila Panchayat] desires to impose a tax, it shall, by special resolution, frame proposals specifying — (a) the tax, being one of the taxes described in section 119 which it desires to impose ; (b) the persons or class of persons to be made liable and the description of the property or other taxable thing or circumstance in respect of which they are to be made liable, except where and in so far as any such class or description is already sufficiently defined under clause (a) or by this Act ; (c) the amount or rate livable from each such person or class of persons ; (d) any other matter referred to in section 140 which the State Government requires by rule to be specified.

Section 2