JUDGMENT :

1. The bunch of petitions challenge the recovery certificates sent by the Executive Officer of Nagar Palika Parishad, Baheri, District Bareilly to the Collector/Additional District Magistrate (Finance and Revenue), District Bareilly to recover the arrears of rent, allegedly due on the petitioners. In Writ-C Nos. 48816 of 2012, 51960 of 2011, 913 of 2012, 42531 of 2011, 42669 of 2011 and 44245 of 2011 consequential recovery citations have also been issued by the Collector u/s 173-A of the U.P. Municipalities Act, 1916 (hereinafter referred to as "Act, 1916").

2. It has been argued by learned counsel for the petitioners that the arrears of rent, allegedly due on any shopkeeper in possession of a shop allotted to him by the Municipality can be recovered only u/s 292 of the Act, 1916 in the manner prescribed in Chapter-VI of Act, 1916. It was argued that as the rent is not due on the land and the rent allegedly payable by the petitioners, is not a tax, therefore, any alleged arrears cannot be recovered as arrears of land revenue under Section 173-A or Section 291 of the Act, 1916. It was argued that under Chapter-VI of the Act, 1916, it was incumbent on the municipality to fir