Section 37A: Appeal against levy of tax, rate or fee
The United Provinces Panchayat Raj ActState Act of Uttar Pradesh · Act 26 of 1947
span@ [ 37-A. (1) An appeal against the levy of a tax, rate or fees by the [ Gram Panchayat ] shall lie to the prescribed authority.
span@(2) Where it is brought to the notice of the prescribed authority that a tax, rate or fee has not been imposed on any person on whom it should have been imposed it may direct the [ Gram Panchayat ] to impose it on that person or persons and the [ Gram Panchayat ] shall thereupon act accordingly./bbr