section 124
Powers of State Government to sanction or refuse proposals of Zila Panchayat
The Uttarakhand Panchayati Raj Act, 2016(1) When the Zila Panchayat has finally settled its proposal, it shall submit them alongwith 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. (2) The state government after considering the said objections, if any, may either refuse to sanction the proposals or return them to the 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. (3) When the State Government has sanctioned the proposals of the Zila Panchayat under sub-section (2), it shall, after taking into consideration the draft rules submitted by the Zila Panchayat, proceed forthwith in to make such rules in respect of the tax under section 126 as for the time being it considers necessary. (4) When the rules are framed, a copy of them shall be sent to the Zila Panchayat
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