Alok Singh, J.

1. In all these writ petitions, identical questions of facts and law are involved, therefore, all these petitions are heard together and are being disposed of by this common judgment.

2. Petitioners of all the petitions are borrower, who have taken loan/financial assistance from the bank i.e. Uttarakhand Gramin Bank under the loan agreement available on each file as Annexure no.2. Since, petitioners failed to make repayment of the financial assistance received by them, bank was pleased to issue recovery certificates to the collector for recovery of the outstanding amount as arrears of land revenue under Section 3 of the U.P. Public Moneys (Recovery of Dues) Act, 1972.

3. Now, question arises - As to whether outstanding amount can be recovered by invoking the provisions of the U.P. Public Moneys (Recovery of Dues) Act, 1972?

Section 3 of the Act reads as under:

“Recovery of certain dues as arrears of land revenue – (1) Where any person is party -

(a) To any agreement relating to a loan, advance or grant given to him or relating to credit in respect of, or relating to hire-purchase of goods, sold to him by the State Government or the Corporation, by way of fin