Uttar Pradesh Municipalities Act, 1916State Act of Uttar Pradesh · Act 2 of 1916
135. (1) A copy of the resolution passed under section 134 shall be submitted to the [State Government], if the tax has been sanctioned by [State Government] and to the [Prescribed Authority], in any other case.
(2) Upon receipt of the copy of the resolution the [State Government], or [Prescribed Authority] as the case may be, shall notify in the [Official Gazette], the imposition of a tax shall in all cases be subject to the condition that it has been so notified.
(3) A notification of the imposition of a tax under sub-section (2) shall be conclusive proof that the tax has been imposed in accordance with the provisions of this Act.