Section 291(1) in The U.P. Municipalities Act, 1916
(1)Where any sum is due on account of rent from a person to a [Municipality] [Substituted by U.P. Act No. 12 of 1994.] in respect of land vested in, or entrusted to the management of the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] may apply to the Collector to recover any arrear of such rent as if it were an arrear of land revenue.