Section 158: Alternative power of bringing suit or recovering as arrears of Land revenue
Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActState Act of Uttar Pradesh · Act 33 of 1961
158. (1) Instead of proceeding by distress and sale or in case of failure to realize thereby the whole or any part of the demand, the [Zila Panchayat] may sue the person liable to pay the same in any court of competent jurisdiction.
(2) In the case of an arrear of tax on Circumstances and Property a [Zila Panchayat] may in addition to the power to take recourse to the provisions of section 148 or sub-section (1) of this section, but subject to and in accordance with rules made in this behalf recover them as arrears of land revenue.
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