Section 182 in Uttarakhand Panchayati Raj Act, 2016
182. Alternative powers of bringing suit or recovering as arrears of land revenue.
(1)Instead of proceeding by distress and sale or in case of failure to realize thereby the whole or any part of the demand, the Zila Panchayat may sue the person liable to pay the same in any court of competent jurisdiction.(2)In the case of an arrear of tax on Circumstances and Property a Zila Panchayat may in addition to the powers to take recourse make under rules but subject to and in accordance with rules made in this behalf recover them as arrears of land revenue.
