Section 100(a) in The U.P. Panchayat Raj Act, 1947
(a)The [Gram Panchayat] [Substituted by U.P. Act No. 9 of 1994.] may cause such work to be executed or such thing to be provided or done, and may recover all expenses incurred by it on such account from the said person in the prescribed manner as arrears of land revenue;
