1. Heard counsel for the appellant and Sri K.C. Srivastava, Senior counsel assisted by Sri Dhiraj Srivastava for the respondent No.1.

2. The present appeal has been filed against the judgment and decree dated 12.02.2012 passed by the Additional District Judge, Court No.1, Moradabad in Civil Appeal No. 43 of 2011 arising out Original Suit No. 98 of 2006.

3. The Original Suit No. 98 of 2006 was instituted for permanent prohibitory injunction thereby restraining the defendant-appellant (Nagar Palika Parishad) and the State of U.P. through Collector, Moradabad from recovering a sum of Rs. 1,32,719/- vide recovery certificate No. 523 and Citation No. 020751 purpotedly drawn under Section 173-A of the U.P. Municipalities Act, 1916.

4. The plaint case, in short, was that the defendant-appellant (Nagar Palika Parishad) was seeking to recover damages amounting to Rs. 1,32,719/-, as arrears of land revenue, even though it could not be recovered as such under Section 173-A of the U.P. Municipalities Act, which relates to recovery of taxes. The suit was decreed by the trial Court with a finding that section 173-A of the U.P. Municipalities Act, 1916 did not enable Nagar Palika Pa