173A. [ Recovery of taxes as arrears of land revenue. - (1) Where any sum is due on account of a tax, other than] [Inserted by U.P. Act No. 26 of 1964.] [any tax] [Substituted by U.P. Act No. 9 of 1991.] payable upon immediate demand, from a person to a [Municipality] [Substituted by U.P. Act No. 12 of 1994.], the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] may without prejudice to any other mode of recovery apply to the Collector to recover such sum together with costs of the proceedings as if it were an arrear of a land revenue.
(2)The Collector on being satisfied that the sum is due shall proceed to recover it is an arrear of land revenue.
