ORDER S.C. Verma, J. - The petitioner at the relevant time, was removed from service by order dated 18th Dec., 1976 on the charges of embezzlement. The petitioner was also awarded punishment that he would not be entitled to any pay during the period of suspension except the subsistence allowance and the period of suspension will not be considered as service. The petitioner was, however, held liable to pay the amount of the Rs. 19,328.70 paise and this was directed to be recovered from the security of movable and immovable properties of the petitioner. The respondent No. 3 directed for the recovery of Rs. 19,328.70 as the land revenue and the recovery proceedings were initiated against the petitioner. 2. By the present petition under Article 226 of the Constitution the petitioner has prayed for necessary directions to restrain the respondents from recovering the amount of Rs. 19,328.70 as arrears of land revenue. 3. According to the petitioner the recovery of this amount cannot be made from the petitioner as land revenue and, as such, proceedings initiated under the provisions of U.P. Zamindari Abolition and Land Reforms Act or under U.P. Land Revenue Act are illegal and without jurisdiction. It has further been contended that in accordance with the Government order dated 18th Dec., 1976 the amount was liable to be recovered towards loan from the security of movable and immovable properties of the petitioner. 4. In the counter-affidavit filed on behalf of the respondents it has only been alleged that the amount was due from the petitioner, as Government money and the same could be recovered as arrears of land revenue. 5. It is no doubt correct that the power to recover the public dues as arrears of land revenue, which are provided under the statutory provisions, may be recovered through the machinery provided under the provisions of U.P. Zamindari Abolition and Land Reforms Act or U.P. Land Revenue Act or U.P. Public Moneys (Recovery of Dues) Act. But every public dues cannot be recovered as arrears of land revenue unless they are provided to be recovered as arrears of land revenue under the statutory provisions, fulfilling certain conditions laid therein. Thus the question whether a particular amount is recoverable as arrears of land revenue or not, has to be answered with reference to other statutory provisions granting sanction for the same. Thus the question whether a particular amount is recoverable as arrears of land revenue or not, has to be answered with reference to other statutory provisions granting sanction for the same. For example S. 225 of U.P. Zamindari Abolition and Land Reforms Act, enjoins that arrears of rent, sayar or other dues due in respect of property vesting in the Central or the State Government or in a Gaon Sabha or a local authority or in respect of the area, attached under the provisions of S. 289 of the said Act, may be recovered as arrears of land revenue. 6. Similarly, S. 3 of U.P. Public Moneys (Recovery of Dues) Act permits recovery of certain public dues when the following conditions are fulfilled : (a) Where any person is a party to any agreement relating to any 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 financial assistance. (b) Where any person is a party to an 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 a banking company or a Government company under a State Sponsored Scheme. (c) Where any person is a party to an agreement relating to a guarantee given by the State Government or the Corporation in respect of a loan raised by an industrial concern. (d) Where any person is a party to an agreement providing that any money payable thereunder to the State Government or the Corporation shall be recoverable as arrears of land revenue. Thus coercive process cannot be adopted for every' Government dues unless there is statutory sanction or an agreement for the amount to be recovered as arrears of land revenue. Normally such sanction is contained in special enactment under which the particular amount falls, due. 7. There is nothing on record to indicate that the amount directed to be recovered from the security of movable or immovable properties of the petitioner, could be recovered as arrears of land revenue. The respondents have not been able to place any statutory provision, which may give sanction for the recovery of this amount as arrears of land revenue. 7. There is nothing on record to indicate that the amount directed to be recovered from the security of movable or immovable properties of the petitioner, could be recovered as arrears of land revenue. The respondents have not been able to place any statutory provision, which may give sanction for the recovery of this amount as arrears of land revenue. It would not be correct to say that every amount due to the State or the Central Government is recoverable as arrears of land revenue. 8. For the reasons stated above the petition succeeds and is allowed. The recovery proceedings initiated against the petitioner for recovery of the aforesaid amount as arrears of land revenue are not in accordance with the law. The respondents are restrained from realising the amount of Rs. 19,328.70 poise as arrears of land revenue. However, it will be open to the respondents to recover the aforesaid amount by other processes, in accordance with the law.