Sums due

All sums due to any Gram Panchayat, Kshettra Panchcyat or Zila Panchayat, whether on account of any tax or any other account shall be recovered by the Gram Panchayat, Kshettra Panchayat or Zila Panchcyat, as the case may be, and for the purpose of such recovery Gram Panchayat, Kshettra Panchayat or Zila Panchayat, as the case may be shall be competent to take any measure or institute any proceeding which if would have been open to the Gram Panchayat, Kshettra Panchayat or Zila Panchayat to take or institute, if the Uttar Pradesh Panchayat Law (Amendment) Act, 1994 had not come in to force.