V. N. Kharc, J. - (1.) BY means of this petition under Article 226 of the Constitution the petitioner has come up before this Court against the recovery proceedings taken against him for realisation of the outstanding dues as arrears of land revenue.
(2.) ORIGINALLY Gaon Sabha, Kurari was established under the U. P. Panchayatraj Act. In the year 1977-78 the Gaon Sabha settled the right to collect Tahbazari in favour of the petitioner. Subsequently, the Gaon Sabha was raised to the status of Town Area Committee under the U. P. Town Areas Act. It is alleged that since the petitioner did not deposit balance of the contracted amount to the Gaon Sabha, the respondent Town Area Committee sent the recovery certificate to the Collector, Hamirpur for realising the said amount as arrears of land revenue. It is at this stage that the petitioner has come up before this Court. The only argument advanced on behalf of the petitioner is that arrears of Tahbazari dues cannot be recovered as arrears of land revenue under the U. P. Town Areas Act. The argument has substance. Section 20 applies to the recovery of instalment of tax whereas section 21 applies to recovery of arrears of any tax imposed under the Act. No provision of the Act was brought to our notice which provides for realisation of unpaid amount of Theka money as arrears of land revenue. In the case Angad Pandey v. Town Area Committee, Karari, Hamirpur, 1980 AWC 500, it was held that the Act does not entitled the Town Area Committee to realise any unpaid amount of Theka money as arrears of land revenue. Following the decision we hold that the amount of balance of Theka money which has been sought to be recovered from the petitioner as arrears of land revenue, does not come within the ambit of sections 20 and 21 of the Act and it cannot be recovered as arrears of land revenue. Since this amount is not recoverable as arrears of land revenue the proceedings taken for recovery of the said amount on the basis of citations to appear dated 28-9-1978 and 4-11-1978 is set aside. Let a writ of mandamus be issued directing the respondent not to realise the said amount as arrears of land revenue from the petitioner. However, it will be open to the respondents to realise the said amount by any other mode permissible under the law.
(3.) IN the result the writ petition is allowed with costs. Petition allowed.;