Section 3(1) in Uttar Pradesh Recovery of Taxes and Other Public Moneys (Amendment and Validation) Act, 1970
(1)No suit shall lie or be deemed, at any time after January 25, 1950, over to have lain in the civil court for the recovery of -(a)any tax, cess, fee, duty or any other impost, by whatever name called, charged, levied or collected by or under any Uttar Pradesh Act, whether passes before or after the commencement of the Constitution, where any enactment provides for the recovery thereof as arrears of revenue;(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.
