Section 3(1)(b) in Uttar Pradesh Recovery of Taxes and Other Public Moneys (Amendment and Validation) Act, 1970
(b)taqavi or any other dues of any nature whatsoever, other than dues referred to in clause (a) or in the Public Moneys (Recovery of Dues) Act, 1965, where any Uttar Pradesh enactment, whether passed before or after the commencement of the Constitution, provides for the recovery thereof as arrears of revenue.