' This judgment will dispose of Writ Petitions Nos. 3435/84, 3653/84, 5341/84, 5455 and 5627/84 as common questions of law and facts are involved.
2. The petitioners in all these cases were lease-holders. All Ahmad Company, petitioner in Writ Petition No, 5341 of 1984 obtained a lease for holding of a cattle market within the municipal limit of Municipal Committee, Pasroor. Muhammad Asghar. Dar petitioner in Writ Petition No, 5627/84 obtained a similar contract from Zile Council, Gujranwala for holding a monthly cattle market in Village Tatle-Aali. Messrs Usman Company, petitioner in W.P. No, 3435/84 obtained a contract for collection of octroi from Municipal Committee, Nankana Sahib, Messrs Saeed & Company, petitioner in W.P. 3653/84 obtained a contract for collection of octroi from Town Committee, Sambrial and Messrs Farhat Nadeem & Company and others petitioners in W.P. No, 5453/84 obtained a contract for collection of fee at General Bus Stand from Municipal Committee Daska.
The grievance of all the petitioners in these writ petitions is that certain sums said to have been due from the petitioners are being recovered from them as arrears of land revenue in pursuance of the provisions of section 141 of the Punjab Local Government Ordinance. It is contended on their behalf that the money, if any, payable to the Local Council under these contracts cannot be recovered as arrears of land revenue and the Local Councils shall have to bring a suit in order to effect the recovery, if any.
3. Ch. Mushtaq Ahmad Khan, learned counsel for the petitioners supported by Mr. Idrees Ahmad Sheikh, Advocate relies on the case of Sardar Muhammad and another v. Chairman, Town Committee, Sadiqabad PLD 1962 (W.P.) B J 8 and also on the case of Haji S. Habibullah and another v. Municipal Committee, Quetta PLD 1977 Quetta 71.
' It was held in these two cases that the lease money due to th Local Council cannot be recovered as arrears of land revenue but only through a law suit. Section 38(2) of the Municipal Administration Ordinance which was the law applicable at the relevant time reads as follows:- "Section 38(2).--All arrears of taxes, rates tolls and fees and other moneys claimable by a Municipal Committee under thi Ordinance shall be recoverable as a public demand or arrears o land revenue."
' Section 141 of Punjab Local Government Ordinance which is the la applicable now reads as follows:- "Section 141--All arrears of taxes, rents and other moneys payable to a local council under the Ordinance shall be recoverable a arrears of land revenue."
' Section 141 in effect repeats the provisions of section 38 of the Municipal Administration Ordinance.
The cases referred to will have application to the facts of the present cases. The writ petitions are, therefore, allowed. The orders of recovery of the amounts as arrears of Ian revenue are declared to be of no legal effect. There shall be, however, no order as to costs.