Section 158(2) in The U.P. Kshettra Panchayats And Zila Panchayats Adhiniyam, 1961
(2)In the case of an arrear of tax on Circumstances and Property a Zila Panchayat may in addition to the power to take recourse to the provisions of Section 148 or sub-section (1) of this Section, but subject to and in accordance with rules made in this behalf recover them as arrears of land revenue.
