Manjeet Singh and Others v. State of U.P. and Others
Case brief
What is this about?
Petitioners challenged recovery certificates and citations allowing the recovery of alleged shop rent arrears as land revenue under the U.P. Municipalities Act, 1916. The High Court held that shop rent is not land revenue and must be recovered via Chapter-VI procedures after bill and demand notice. The orders were quashed.
What did the court decide?
Recovery certificates issued by the Executive Officer and consequential recovery citations issued by the Collector were quashed. The Municipality is permitted to recover dues in accordance with the la