Section 5(1) in U.P. Kshettra Panchayats (Removal of Disqualification and Settlement of Disputes Relating to Disqualification and Membership) Rules, 1994
(1)A person shall be disqualified under clause (d) of Section 13 of the Act if he is in arrears of any tax, fee, rate or any other dues payable by him to the Gram Panchayat, Kshettra Panchayat or Zila Panchayat for a period exceeding one year.
