Section 268. Sums due

1[268. All sums due to the 2[Zila Panchayat] or the 2]Kshettra Panchayat], Whether on account of any tax or any other account, shall be recoverable by the Zila Panchayat of the Kshettra Panchayat, as the case may be, and for the purpose of such recovery, it shall be competent to the Zila Panchayat or the Kshettra Panchayat, as the case may be to take any measure or institute any proceeding which if would have been open to the 2[Zila Panchayat] or the 2]Kshettra Panchayat] to take or institute, if the Uttar Pradesh Panchayat Laws (Amendment) Act, 1994 had not come into force.