All dues an account of the taxes imposed and other sums payable to a 1[Gram Panchayat] under this Act shall be recovered as arrears of land revenue if the 1[Gram Panchayat] concerned passes a resolution to that effect within three months from the date of assessment :
Provided that where a 2[Gram Panchayat] fails to pass such a resolution within the said period of three months the prescribed authority shall authorise the recovery of the arrears of taxes as arrears of land revenue.
Footnotes in the official text
- 1.Subs. by section 44 of U.P. Act No. 9 of 1994.
- 2.Subs. by sec. 44 of U.P. Act No. 9 of 1994.