Section 120 in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
120. Continuance of Imposition of Circumstances and Property Tax.
(1)Where immediately before the appointed date there was in force a tax on Circumstances and Property in any district imposed or continue under the United Provinces District Boards Act, 1922 (U.P. Act X of 1922), such tax shall until abolished or altered with the previous sanction of the State Government, continue to be levied by the Zila Panchayat at the same rates and under the same conditions at and under which it was being levied under the Act aforesaid and notwithstanding nothing in Section 121, all rules, regulations and bye-laws, all orders and notifications and all appointments relating to the levy of such taxes in force on the appointed date shall continue in force as if they have been made under this Act and may be cancelled, altered or modified in accordance with the provisions of this Act.(2)Where a tax on Circumstances and Property is not already in force in a district immediately before the appointed date, the Zila Panchayat of that district may impose such a tax in the manner hereinafter provided.(3)The recovery of any arrears of the tax on Circumstances and Property may be made under Chapter VIII, or as arrears of land revenue, in the discretion of the Zila Panchayat.
