Poging GOUD - Vrij

Rent is not a tax and cannot be recovered as arrears of land revenue under Section 173-A

The Sunday Guardian

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July 09, 2023

The Allahabad High Court in the case Manjeet Singh & Others. v. State of U.P. observed and has held that the U.P. Municipalities Act, 1916 does not empower any Municipality to recover arrears of rent for a shop as arrears of land revenue as stated under section 173-A of the Act.

Rent is not a tax and cannot be recovered as arrears of land revenue under Section 173-A

The bunch of writ petitions have been filed wherein challenging the recovery certificates which are issued by the Executive Officer of Nagar Palika Parishad of Bareilly for recovering the arrears of rent, which is due on the petitioners and consequential recovery citations issued by the Collector under Section 173-A (Recovery of taxes as arrears of land revenue) of the Act.

MEER VERHALEN VAN The Sunday Guardian

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