The Punjab Local Rates Act 1871, 20 of 1871, (Rep., Act 5 of 1878)

Section 3

Repealed or not in force · As amended up to 2026-08

13. All sums due on account of any rate imposed under this Act shall be recoverable as if they were arrears of land-revenue due on the land on account of which the rate is payable.

Source: India Code