Continuance of imposition of Circumstances and property Tax

(1) Where immediately before the appointed date there was any tax is in force on Circumstances and Property in any district, which is imposed or continue under the United Provinces District Boards Act, 1922 (Act no 10 of 1922) such tax shall until abolished or altered with the previous sanction of the State Government, continue to be levied by the Zila Panchayat at the same rates and under the same conditions at and under which it was being levied under the Act aforesaid and notwithstanding anything, all rules regulations and bye-laws, all orders and notifications and all appointments relating to the levy of such taxes in force on the appointed date shall continue in force as if they have been made, given or done under this Act and may be cancelled, altered or modified in accordance of the provisions of this Act. (2) Where a tax on Circumstances and Property is not in force in a district immediately before the appointed date, the Zila Panchayat of that district may impose such tax in the manner hereinafter provided. (3) The recovery of any arrears of the tax on Circumstances and Property may be made under section 180 to 184, the manner of recovery of such taxes and other dues shall be recover as arrears of land revenue in the discretion of the Zila Panchayat.