A statement of account certified by the Tahsildar shall, for the purposes of this Chapter, be conclusive evidence of the existence of the arrear of land revenue, of its amount and of the person who is the defaulter.
CHATPTER XII Collection of Land Revenue
Section 168: Certified account to be evidence of arrears
The Uttar Pradesh Revenue Code, 2006
How current this text is
Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act No. 20 of 2026.
The marginal headings printed beside each section in this edition are shown as the section headings.