The Allahabad High Court has held that arrears of rent due to a Nagar Palika Parishad from its tenant cannot be recovered as arrears of land revenue, as such rent is a contractual due and not a tax.Section 173-A of the Uttar Pradesh Municipalities Act, 1916 permits a Municipality to apply to the Collector for recovery, as if it were an arrear of land revenue, of any sum due to a board on...