Section 29(2)(B) in The U.P. Gram Sabha, Gram Panchayat and Bhumi Prabandhak Samiti Manual
(B)Recovery of arrears - [Section 225, 225-A and Rule 180-C, U.P.Z.A. & L.R. Act & Rules] - The whole or any part of the arrears of rent, sayar, or other dues in respect of any land or other property vested in a Gram Sabha or any other local authority may be recovered as arrears of land revenue. It is necessary for the Bhumi Prabandhak Samiti that it shall make itself full efforts to recover the dues. Only those dues, which remain in arrears inspite of best efforts to recover them, may be communicated to the Collector for recovery as arrears of land revenue in B.P.S. Form 3-A by the Chairman.