Section 37B: Taxes and dues recoverable as arrears of land revenue
The United Provinces Panchayat Raj ActState Act of Uttar Pradesh · Act 26 of 1947
span@ 37-B. All dues an account of the taxes imposed and other sums payable to a [Gram Panchayat ] under this Act shall be recovered as arrears of land revenue if the [Gram Panchayat ] concerned passes a resolution to that effect within three months from the date of assessment : span@
Provided that where a [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.