Section 158. Alternative power of bringing suit or recovering as arrears of Land revenue
158. (1) Instead of proceeding by distress and sale or in case of failure to realize thereby the whole or any part of the demand, the 1[Zila Panchayat] may sue the person liable to pay the same in any court of competent jurisdiction.
(2) In the case of an arrear of tax on Circumstances and Property a 1[Zila Panchayat] may in addition to the power to take recourse to the provisions of section 148 or sub-section (1) of this section, but subject to and in accordance with rules made in this behalf recover them as arrears of land revenue.