Section 320(2) in The U.P. Municipalities Act, 1916
(2)Costs awarded under this section to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall be recoverable by the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] as if they were arrears of a tax due from the appellant.
