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Section 122
Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActUttar Pradesh

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.