UTTAR PRADESH KSHETTRA PANCHAYAT AND ZILA PANCHAYAT ACT
Section 147. Mode of recovery of taxes and other duties
147. Unless otherwise provided by this Act, taxes and other dues, referred to in section 148 may be recovered by the 1[Zila Panchayat] by distraint, and sale of a defaulter‘s movable property in the manner hereinafter provided.
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