Section 21 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
21.
The live stock seized in any distraint proceedings under Section 153 or 155 of the Act or in any recovery as arrears of land revenue, shall as far as possible, be admitted to the nearest Cattle ponds managed by the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.].
