(1.) Heard Mr. Anil Kumar Joshi, Counsel for the petitioners and Mr. A. S. Rawat, Additional Advocate General with Mr. Paresh Tripathi, Additional Chief Standing Counsel and Ms. Menka Tripathi, Standing Counsel for the State of Uttarakhand.
(2.) Petitioner in both the writ petitions is Kashipur Sugar Mills Limited. It is a sugar company which is presently in Board for Industrial and Financial Reconstruction (hereinafter referred to as "BIFR") under the purview of Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as "SICA").
(3.) In writ petition no. (M/S) 1839 of 2012 there is a recovery of Rs. 2485.07/- lacs and in writ petition no. (M/S) 1922 of 2012 the recovery is Rs. 255.05/- lacs. The Tehsildar has issued recovery citations in both the writ petitions and the amount has to be recovered as arrears of land revenue. These two recovery citations have been challenged by the petitioner in two writ petitions.