JUDGMENT By the Court.—Heard Sri Pratik J. Nagar, learned counsel for the petitioner and the learned Standing Counsel appearing for the respondents No. 1, 3 and 4. 2. The controversy involved for adjudication in this case is that whether the State-respondents are entitled to recover the collection charges @ 10 percent or in accordance with the Rules prescribed under U.P. Zamindari Abolition and Land reforms Rules, 1952 which cannot exceed 3.75 percent. Fact relevant for the purposes is that the proceeding was initiated against the petitioner for recovery of house tax and water tax for a sum of Rs. 4, 65, 948/-. A Citation dated 28.2.2006 was issued calling upon the petitioner to deposit a sum of Rs. 4,65,948/- alongwith 10% recovery charges. On receipt of the citation, the petitioner has deposited a sum of Rs. 4,65,948/- by means of Cheque No. 460530 dated 4.3.2006 with the respondent No. 2 towards outstanding water tax and house tax. 3. It is to be taken note that the citation required the petitioner to appear on 7.3.2006 and the amount sought to be recovered towards house tax and water tax has been deposited by him prior to the said date on 4.3.2006. Subsequently, respondents issued another Citation for recovery of a sum of Rs. 46,595/- towards recovery charges, which is under challenge in this writ petition. 4. Learned counsel for the petitioner contends that since actual auction took place and as such under Rule 255 and 259 of the U.P. Zamindari Abolition and Land Reforms Rules 1952 collection charges can be recovered @ 3.75 percent only and not more than that. 5. Learned Standing Counsel appearing for the State-respondents could not dispute the fact that rate of 0.75 paise under Rule 255 and rate of Rs. 3/- under Rule 259 is to be recovered on the excess amount of Rs. 1000/- as the Rules 1952 have not been amended. Learned Standing Counsel, however, urges that the rate has been enhanced by a circular dated 30.8.1975. 6. The issue came up for consideration before a Division Bench of this Court in Civil Misc. Writ Petition No. 4307 of 1981, Chemopulp Tissues Ltd. v. State of U.P. and others. The Division Bench of this Court vide judgement and order dated 20.1.1981 has held that the rate prescribed by the Rules validity made, cannot be enhanced by a Circular or executive order. Writ Petition No. 4307 of 1981, Chemopulp Tissues Ltd. v. State of U.P. and others. The Division Bench of this Court vide judgement and order dated 20.1.1981 has held that the rate prescribed by the Rules validity made, cannot be enhanced by a Circular or executive order. Once the Rules are framed to regulate functioning, no Circular can be issued and accordingly, held that the collection charges cannot be recovered at the rate of 10 percent. Same view has been taken by another Division Bench of this Court vide judgement and order dated 9.3.1998 passed in Civil Misc. Writ Petition No. 29404 of 1991, Asha Textiles (P) Ltd and another v. State of U.P. and others. 7. The issue has also been subject-matter for consideration before a Full Bench of this Court. The Full Bench of this Court in the case of Mahrajwa and others v. State of U.P. and others, 2003 (1) ADJ 426 in paragraph 38 stated that in case the recovery as arrears of land revenue is being made by invoking the provisions of U.P. ZA & LR Act 1950, the prescribed under the Rules can be levied, which reads as under: “If the recovery as arrears of land revenue is being made by invoking the provisions of 1950 Act then in that event the fee prescribed under 1952 Rules for various process for realization of arrears of land revenue while selling movable and immovable properties and also where properties are not sold alone is payable.” 8. In view of the law settled on the subject by the two Division Benches’ decision and Full Bench’s decision referred to above, the collection charges cannot be recovered at the rate of 10%. As a result, the writ petition stands allowed. The impugned Citation dated 13.6.2006 (Annexure No. 5 to the writ petition) is hereby quashed. 9. It shall, however, open for the respondent-authority to recover the collection charges from the petitioner only @ Rs. 3.75 paise as prescribed under the Rules. ———————