State Act
37A
Section 37A. Appeal against levy of tax, rate or fee
THE UNITED PROVINCES PANCHAYAT RAJ ACT
In forceUttar Pradesh (State Act)
37A. Appeal against levy of tax, rate or fee span@5 [ 37-A. (1) An appeal against the levy of a tax, rate or fees by the 6[ 6 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 6[ 6 Gram Panchayat ] to impose it on that person or persons and the 6[ 6 Gram Panchayat ] shall thereupon act accordingly./bbr