Alternative powers of bringing suit or recovering as arrears of land revenue

Alternative powers of bringing suit or recovering as arrears of land revenue (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 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, the Zila Panchayat may in addition to take proceeding under the provisions of clause (b) of section 180 or sub section (1) of this section, but subject to and in accordance with the rules made in this behalf may recover as arrears of land revenue.