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Rent Is Not A Tax, Cannot Be Recovered As Arrears Of Land Revenue U/S 173-A Of UP Municipalities Act: Allahabad High Court
Upasna Agrawal
8 July 2023 3:30 PM IST
The Allahabad High Court 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 under Section 173-A of the Act.Bunch of writ petitions were filed challenging recovery certificates issued by Executive Officer of Nagar Palika Parishad of Bareilly to recover the arrears of rent, allegedly due on...
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