Subs. by sec. 109 of U. P. Act no. 09 of 1994. — U. P. ACT No . XXXIII of 1961 ]

2 . Subs. by sec. 109 of U. P. Act no. 09 of 1994. Act XI of 1922 U. P. Act II of 1916 U. P. Act II of 1914 U. P. Act II of 1959 Collection of Circumstances and Property Tax through 2 [Gram Panchayat] Pramukh of preliminary proposals for imposition of tax The 1 [Zila Panchayat] shall also prepare a draft of the rules which it desires the State Government to make in respect of the matters referred to in section 140. The 1 [Zila Panchayat] shall, thereupon, publish in the manner Prescribed by rules the proposals framed under sub-section (1) and the draft rules framed under sub -section (2) along with a notice in such form as the 1[Zila Panchayat] may, by regulation, prescribe. (1) Any person ordinarily residing or carrying on business in the district within which the 1[Zila Panchayat] desires to impose a tax, may, within thirty days from the publication of the said notice, submit to the 1[Zila Panchayat] on objection in writing, to all or any of the proposals framed under the preceding section and the 1 [Zila Panchayat] shall take any objection so submitted into consideration and pass orders thereon by special resolution. If the 1 [Zila Panchayat] desires to modify its proposals or any of them it shall publish modified proposals and, if necessary, revised draft rules, along with a notice indicating that the proposals and the rules, if any, are in modification as proposals and rules previously published for objections. Any objections which may be received to the modified proposals shall be dealt with in the manner prescribed in sub -section (1). (1) When the 1 [Zila Panchayat] has finally settled its proposal, it shall submit them along with the objections, if any, make in connection therewith to the prescribed authority, who shall submit the proposals and objections, if any, to the State Government. The State Government after considering the said objections, if any, may either refuse to sanction the proposals or return them to the 1 [Zila Panchayat] for further consideration, or sanction them without modification or with such modification, not involving any increase of the amount to be imposed, as it deems fit. (1) When the State Government has sanctioned the proposals of the 1 [Zila Panchayat] under sub-section (2) of section 125, it shall, after taking into consideration the draft rules submitted by the 1 [Zila Panchayat], proceed forthwith in to make under section 237 such rules in respect of the tax as for the time being it considers necessary. When the rules have been made, a copy thereof shall be sent to the 1[Zila Panchayat] . Upon receipt of the company of the rules sent under the preceding section, the 1 [Zila Panchayat] shall by special resolution direct the imposition of the tax with effect from a date, to be specified in the resolution, not less than six weeks from the date of such resolution. Procedure subsequent to framing proposals Powers of State Government to sanction proposals by 1 [Zila Panchayat] Rules to be made by State Government Resolution of 1 [Zila Panchayat] directing imposition of tax

Section 2