Section 122. Collection of Circumstance and Property Tax through Gram Panchayats

122. Notwithstanding anything contained in the United Provinces Panchayat Raj Act, 1947, a 1[Zila Panchayat] may, on payment of such commission as may, from time to time, be specified by the State Government entrust the work of collection of tax on circumstances and Property levied upon the 2[residents of the Panchayat area] of a 2[Gram Panchayat] and in such case it shall be the duty of the 2[Gram Panchayat] to collect the tax from such residents and to remit the realizations to the Zila Nidhi.