Section 3(1)(a) in Uttar Pradesh Recovery of Taxes and Other Public Moneys (Amendment and Validation) Act, 1970
(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;