Section 33(1)(c) in The U.P. Water Supply and Sewerage Act, 1975
(c)all rights, liabilities and obligations of such local body relating to the things mentioned in clauses (a) and (b) including the right to recover arrears of water tax and sewerage tax, by whatever name called, and of any cost or fees relating to water supply and sewerage services and also including liabilities arising from any loans advanced by the Government or any other person to the said local body for the things aforesaid other than loans diverted to or utilised for purposes other than those referred to in clauses (a) and (b),