Section 18 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
18.
Every certificate referred to in Rule 17 shall be prepared in Form D appended to these rules under signature of the officer authorised in this behalf by the [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.] and under his seal and shall be sent to the Collector of the District in which the tax payer or his legal representatives ordinarily reside.
