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State of Uttar Pradesh - Section

Section 139 in U.P. Revenue Code Rules, 2016

139. Mode of payment of land revenue (Section 165).

(1)Payment of land revenue shall ordinarily be made at the office of the Tahsil within the limits whereof the holding is situate. The amount of the land revenue can also be paid directly to the Collection Amin appointed for the purpose.
(2)Payment by cheques or by money order shall not be acceptable.
(3)The tenure-holder shall be entitled to a receipt in R.C. form-35 for every such payment.