Section 15 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
15. Manner of recovery of tax.
- In case the tax payer fails to pay the tax or any part thereof, entire amount due as arrears of tax shall without prejudice to the right of recovery through the Court, be recoverable-(a)either in the manner prescribed under Sections 147 to 155 of Chapter VIII of the Act by distraint and sale of movables, or(b)as arrears of land revenue as provided under sub-section (2) of Section 158 of the Act.
