R. A. SHARMA, J. ( 1 ) PETITIONER entered into an agreement in 1968 with the Government of Maharashtra for making construction of Bagheda Tank Project in Taluka and District Bhandara (Maharashtra ). For carrying out the work of construction, the petitioner hired Government machinery. In 1972 he abandoned the work. Under clause 3 (b) of the agreement, the appropriate authority of Government of Maharashtra determined the following amount to be recovered from the petitioner:"1. Value of work done departmentally rs. 8785. 77 2. Recoveries towards hire charge of Govt. Machineries. Rs. 391398. 00 total recovery to be effected from the contractor. Rs. 400183. 77"thereafter a recovery certificate was issued by the officer of Maharashtra to the Collector, Jhansi (U. P.) for recovering the above amount as arrears of land revenue. It is against this certificate of recovery that this writ petition has been filed before this Court. ( 2 ) TWO counter affidavits, one by the Deputy Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra) and the other by Divisional Accountant in the office of the Minor Irrigation Division, Bhandara (Maharashtra) have been filed. Petitioner has filed rejoinder affidavit in reply thereto. He has also filed supplementary affidavit. We have heard learned counsel for the parties. ( 3 ) LEARNED counsel for the petitioner has advanced before us four submissions, namely, (i) the amount sought to be recovered is not recoverable as arrears of land revenue; (ii) provisions of Maharashtra Land Revenue Code 1966 (Maharashtra Act No. XLI of 1966 - hereinafter referred to as the Code) cannot be enforced in the State of U. P. by the officers of Maharashtra through the recovery certificate to the Collector, Jhansi; (iii) recovery certificate has been issued by the Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra) and not by the Collector and as such, the recovery in pursuance thereof cannot be enforced by the Collector, Jhansi in the State of U. P. ; and (iv) the Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra) is neither competent to adjudicate upon the question relating to any breach of the contract, nor is he competent to assess damages/penalty for any such breach. ( 4 ) UNDER S. 18 of the Code, Collector is entitled to recover any public money in the same manner and subject to the same rules as are laid down therein for the recovery of arrears of land revenue from defaulters. ( 4 ) UNDER S. 18 of the Code, Collector is entitled to recover any public money in the same manner and subject to the same rules as are laid down therein for the recovery of arrears of land revenue from defaulters. Section 221, which is reproduced below, has specified the sums, which are recoverable under the Code :"221. (L) (A) All sums due on account of land revenue, rent, quit-rents, nazranas, succession duties, transfer duties and forfeitures, cesses, profits from land, emoluments, fees charges, fines, penalties, water rates, royalty, costs, payable or leviable under this Code or any enactment for the time being in force relating to land revenue; (b) all moneys due by any contractor for the farm of any tax, duty, cess, or fee or any other item of revenue whatsoever, and all specific pecuniary penalties to which any such contractor renders himself liable under the terms of his agreement; (c) all sums declared by this Code or any law for the time being in force or by any agreement or contract with the Government to be leviable as an assessment or as a revenue demand, or as an arrear of land revenue, shall be levied under the foregoing provisions of this Chapter and all the provisions of this Chapter shall, so far as may be, applicable thereto. (2) In the event of the resumption of any farm referred to in clause (b) of sub-sec. (1), no person shall be entitled to any credit for any payments which he may have made to the contractor in anticipation. "acting under the above provisions of the Code, recovery certificate was sent by the Maharashtra authority to the Collector, Jhansi for recovering Rs. 400,183. 77 P. ( 5 ) THE Revenue Recovery Act, 1890 (hereinafter referred to as the Act) is a Central Act enacted for recovering certain public demands as arrears of land revenue. Sections 3 and 5 of the Act, which provide for recovery of public money as arrears of land revenue in other districts than those in which they became payable, are reproduced herein-below:"3. Recovery of public demands by enforcement of process in other districts than those in which they become payable - (a)the name of the defaulter and such other particulars as may be necessary for his identification; and (b) the amount payable by him and the account on which it is due. Recovery of public demands by enforcement of process in other districts than those in which they become payable - (a)the name of the defaulter and such other particulars as may be necessary for his identification; and (b) the amount payable by him and the account on which it is due. (2) The certificate shall be signed by the Collector making it (or by any officer to whom such Collector may, by order in writing, delegate this duty), and, save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated. (3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land revenue which had accrued in his own district. " (5) Recovery by Collector of sums recoverable as arrears of revenue by other public officer or by local authorities - Where any sum is recoverable as an arrear of land revenue by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that officer or authority is situated shall, on the request of the officer or authority, proceed to recover the sum as if it were an arrear of land revenue which had accrued in his own district, and may send a certificate of the amount to be recovered to the Collector of another district under the foregoing provisions of this Act, as if the sum were payable to himself. " if the amount is due to a Collector by a defaulter being or having property in a district other than that in which sum is payable the Collector may under S. 3 of the Act send to the Collector of that other district a certificate for recovering the amount and the Collector of the other district, on receiving the certificate, is required to proceed to recover the amount stated therein as if it was arrears of land revenue, which had accrued in his own district. Section 5 covers a case where sum is recoverable by public officer other than a Collector or by any local authority and in such a case the Collector of the district in which the office of that officer or authority is situated is required, on the request of the officer or authority, to send a certificate of the amount specified therein to the Collector of another district, who is to recover the sum as arrears of land revenue. As mentioned earlier, under Section 18 of the Code any public money can be recovered from the defaulter by the Collector, as arrears of land revenue. In view of the provisions of Section 221 of the Code all money due by a contractor for the farm of any tax, duty, cess or fee or any other item of revenue whatsoever and all specific pecuniary penalties to which any such contractor renders himself liable under terms of the agreement, can be recovered as arrears of land revenue. Similarly all sums declared by the Code or by any agreement or contract with the Government to be leviable as an assessment or as a revenue demand or as an arrear of land revenue can also be recovered in the same manner. Appropriate authority of the State of Maharashtra, in exercise of power conferred on it under clause 3 (b) of the agreement, executed by the petitioner, has determined the amount, which is to be paid by the petitioner. The amount so determined is a public money/ demand, which is recoverable as arrears of land revenue and can be enforced in the State of U. P. on the basis of a certificate issued by appropriate officer of the State of Maharashtra under the Act to the Collector, Jhansi for recovering it as arrears of land revenue. The amount specified in the recovery certificate is being recovered not under the Code but under the Act, which is applicable to the State of U. P. inasmuch as the recovery certificate was issued under Section 3 read with Sections of the Act. Question of enforcing the Code enacted by the State of Maharashtra in the State of U. P. , as such, does not arise. First two submissions of the learned counsel have to be rejected. Question of enforcing the Code enacted by the State of Maharashtra in the State of U. P. , as such, does not arise. First two submissions of the learned counsel have to be rejected. ( 6 ) AS regards the third submission, it may be mentioned that there is neither any averment nor any ground to that effect in the writ petition. It has nowhere been stated in the writ petition that the recovery certificate has been issued by an unauthorised officer of the State of Maharashtra. It is true that Annexure I to the writ petition, which is addressed to the Collector, Jhansi, is signed by the Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra); but it has not been averred in the writ petition that Annexure-I is the recovery certificate and further that the said Executive Engineer is not authorised to issue it. Under S. 3 of the Act a recovery certificate is required to be issued by a Collector, to whom the money is payable, to the Collector of the other district in which the defaulter resides or has his property. But sub-sec. (2) lays down that the certificate may be signed by the Collector or by any officer to whom the. Collector has delegated his duty. Therefore, it is not always necessary that certificate should be signed by the Collector himself. It can also be signed by any officer to whom the power has been delegated by the Collector. There are no pleading in the writ petition to the effect that the Collector has not delegated such a power to the Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra ). The third contention of the learned counsel, as such, has to be rejected. ( 7 ) AS regards the last submission, it may be mentioned that liability of the petitioner has been determined under clause 3 (b) of the agreement, which he has executed, under which Executive Engineer has been authorised to act and issue the certificate, which has been made conclusive against the contractor. The order determining the liability of the petitioner was passed by the Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra) and if the petitioner wants to challenge this order, he has to approach the appropriate court in the State of Maharashtra and this Court will have no territorial jurisdiction to entertain the writ petition against such an order. 8. The order determining the liability of the petitioner was passed by the Executive Engineer, Minor Irrigation Division, Bhandara (Maharashtra) and if the petitioner wants to challenge this order, he has to approach the appropriate court in the State of Maharashtra and this Court will have no territorial jurisdiction to entertain the writ petition against such an order. 8. For the reasons given above, this writ petition is dismissed. In view of the facts and circumstances of the case, there shall be no order as to costs. Petition dismissed. .