TITU SINGH Vs. D M COLLECTOR MATHURA

JUDGEMENT

(1.) MUKTESHWAR Prasad, J. We have heard Sri Ashok Srivastava, holding brief of Sri M. K. Rajvanshi, learned Counsel for the petitioner and Sri Vivek Mishra and Sri C. P. Mishra learned Standing Counsel appearing for the respondents.

(2.) BY means of this writ petition under Article 226 of the Constitution of India, the petitioner has challenged the recovery certificate/citation dated 12-5-1997, issued by respondent No. 3 (Annexure 6 to the writ petition) and for a direction to the respondents No. 1 and 2 not to proceed against the person and property of the petitioner on the basis of recovery certificate/citation dated 12-5-1997. The petitioner participated in an auction for collecting parking fee conducted by Nagar Panchayat Rajya, District Mathura, for the year 1996-97 and Sri Titu Singh (the petitioner) was the higher bidder, the bid being Rs. 20,06,000. An agreement was executed between the parties. The petitioner deposited a sum of Rs. 10,37,000 up to 15th October, 1996. The respondent No. 3 sent a notice dated 18-12-1996 asking the petitioner to deposit a sum of Rs. 9,69,000. The petitioner made a representation to the respondent No. 3 and prayed for permission to complete the tenure of the Theka and in due course of time promised to deposit the balance of Theka money. However, the respondents cancelled the contract on 31-12-1996, without giving an opportunity of hearing to him. The respondent reauctioned collection of parking fee and petitioner was directed to deposit a sum of Rs. 6,59,000 within a week. Ultimately, the respondent No. 3, issued a recovery certificate/citation to respondent No. 1, to realise the aforesaid amount as arrears of land revenue.

(3.) THEREFORE, in view of the decisions of the Division Benches, clearly holding that only taxes imposed under the Municipalities Act, and Town Area Act can be recovered as arrears of land revenue, we are of the opinion that the amount in question cannot be recovered as arrears of land revenue and the recovery certificate as well as the citation are liable to be quashed.