AGRA CARPET PALACE Vs. STATE OF U P

JUDGEMENT

(1.) THE petitioner, a manufacturer and exporter of hand-knitted carpets, rugs, etc. is aggrieved by a citation dated December 5, 1986 issued by the Tehsildar, Gyanpur, Varanasi and the recovery certificate issued by the respondent no. 4 to the Collector, Varanasi, for realizing the amount stated therein as arrears of land revenue from the petitioner.

(2.) THE parties having exchanged affidavits, we are disposing of this petition finally at the stage of admission. THE demand/citation is challenged on four grounds. THE first is that the Bhadoi Woolens Limited (respondent no. 4) was not competent to invoke the provisions of U. P. Public Moneys (Recovery of Dues) Act, 1972 and to seek the assistance of the Collector, for the recovery of the amount as arrears of land revenue under the said Act inasmuch as it is not a Government company nor instrumentality of the Government authorised to invoke the provisions of the said Act. THE contention is devoid of any merit.

(3.) THE contention is devoid of any merit. After the issue of the aforesaid notification declaring the respondent no. 4 to be a Corporation within the meaning of section 2 (a), it became entitled to apply for recovery of its dues under the Act, whether the dues were of a period prior to the notification or subsequent thereto. Section 3 is not confined to arrears arising only in the future. No such indication is there in the statute. THEre is, therefore, no element of retrospectivity