Subs. by sec. 112 of U. P. Act no. 09 of 1994. — U. P. ACT No . XXXIII of 1961 ]

2 . Subs. by sec. 112 of U. P. Act no. 09 of 1994. exhibitions held under its authority or otherwise, to which the public is allowed access and at which the 1 [Zila Panchayat] or the 1 [Kshettra Panchayat] provides sanitary and other facilities for the public and tolls for the use of bridges constructed, repaired or maintained by the 1 [Zila Panchayat] or the 1 [Kshettra Panchayat] : Provided that a 1[Zila Panchayat] or 1 [Kshettra Panchayat] shall not fix or levy fees for the use of Paros which are not vested in it. Subject to any rule made by the State Government in this behalf, a 1[Zila Panchayat] or a 1 [Kshettra Panchayat] may impose in any market established, maintained or managed by it any one or more of the following fees or tolls ; (a) license fees on brokers, commission agents, weigh men or measurers practicing their calling within such markets ; (b) toll on vehicles, pack animals or porters bringing goods for sale into such a market ; (c) market fees for the right to expose goods for sale in such market or for the use of any building or structure therein ; (d) fees on the registration of animals sold in market. Any unpaid fees and tolls referred to in sections 144 and 145 may be recovered in the manner prescribed in Chapter VIII. CHAPTER — VIII RECOVERY OF TAXES AND CERTAIN OTHER CLAIMS Unless otherwise provided by this Act, taxes and other dues, referred to in section 148 may be recovered by the 1 [Zila Panchayat] by distraint, and sale of a defaulter's movable property in the manner hereinafter provided. (1) As soon as a person becomes liable for the payment of — (a) any sum on account of a tax imposed by the 1 [Zila Panchayat], or (b) any other sum declared by or under this Act or by any rule or bye-law made under the Northern India Ferries Act, 1878, to be recoverable in the manner provided by this Chapter, the 1 [Zila Panchayat] shall, with all convenient speed, cause a bill to be presented to the person so liable. License fees and tolls in respect of markets Mode of recovery of fees and tolls levied under sections 144 and 145 Mode of recovery of taxes and other dues Presentation of bill Act XVII of 1878 Unless otherwise provided by rule, a person shall be deemed to become liable for the payment of every tax and license fee upon the commencement of the period in respect of which such tax or fee is payable.

Section 2