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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.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>158.</b> (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 <b><sup>1</sup></b>[Zila Panchayat] may sue the person liable to pay the same in any court of competent jurisdiction.<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) In the case of an arrear of tax on Circumstances and Property a <b><sup>1</sup></b>[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.<br><br>