UTTAR PRADESH MUNICIPALITIES ACT, 1916
Section 173A. Recovery of taxes as arrears of land revenue
1[173-A. (1) Where any sum is due on account of a tax, other than 2[any tax] payable upon immediate demand, from a person to a board, the Municipality may, without prejudice to any other mode of recover, apply to the Collector to recover such sum together with costs of the proceedings, as if it were an arrears of land revenue.
(2) The Collector on being satisfied that the sum is due shall proceed to recover it as an arrear of land revenue. ]
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