THE JAMMU AND KASHMIR PANCHAYATI RAJ ACT, 1989
Section 18. Recovery of dues as arrears of land revenue.
Subject to such rules as may be made by the 1[Government of the Union territory of Jammu and Kashmir] in this behalf, all the taxes or fees levied under this Act by the Halqa Panchayat and the moneys recoverable shall be recovered as arrears of land revenue.
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