THE UNITED PROVINCES PANCHAYAT RAJ ACT
Section 116. Sums due
@span116 All sums due to the Gram Sabha, whether on account of any tax or any other account, shall be recoverable by the Gram Panchayat, and for the purpose of the such recovery, it shall be competent for the Gram Panchayat to take any measure or institute any processing which it would have been open to the Gram Sabha to take on institute, if the Uttar Pradesh Panchayat Laws (Amendment) Act, 1994 had not come into force.
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