JUDGMENT By the Court.—Heard Sri S.S. Nigam, learned counsel for the petitioner and Sri Satyam Singh, Advocate holding brief of Sri S.N. Singh, learned counsel for respondents. 2. Petitioner admittedly was an employee of U.P. State Handloom Corporation Ltd. (hereinafter referred to as the “UPSHCL”) initially appointed as Assistant Marketing Officer. He was placed under suspension and was served with a notice containing certain allegations of financial irregularities. Petitioner replied same. Thereafter Inquiry Officer submitted report on 4.4.1994 holding that charges against petitioner do not stand. 3. However, respondent No. 1 issued a show cause notice dated 30.7.1994 which was replied by petitioner on 10.8.1994 thereafter petitioner was terminated vide order dated 24.9.1994. Respondent No. 1 also directed that for alleged financial irregularities a sum of Rs. 4,36,175.66 shall be recovered from petitioner and for recovery of said amount alongwith interest, a recovery certificate dated 10.10.2005 was issued by Managing Director, UPSHCL to Collector, Maharajganj for recovery of said amount as arrears of land revenue under Section 3 of U.P. Public Money (Recovery of Dues) Act, 1972 (hereinafter referred to as the “Act, 1972”). 4. Sri Nigam, learned counsel for the petitioner has confined his relief only to the extent of aforesaid recovery as arrears of land revenue. He contended that for recovery of alleged loss from an employee, respondent No. 1 cannot take recourse to Act, 1972 since it is not applicable in such a case. 5. Section 3 of Act, 1972 reads as under: “3. He contended that for recovery of alleged loss from an employee, respondent No. 1 cannot take recourse to Act, 1972 since it is not applicable in such a case. 5. Section 3 of Act, 1972 reads as under: “3. Recovery of certain dues as arrears of land revenue.—(1) Where any person is party,— (a) to any 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 the State Government or the Corporation, by way of financial assistance; or (b) to any 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, as the case may be, under a State sponsored scheme; or (c) to any agreement relating to a guarantee given by the State Government or the Corporation in respect of a loan raised by an industrial concern; or (d) to any agreement providing that any money payable thereunder to the State Government or the Corporation shall be recoverable as arrears of land revenue; and such person— (i) makes any default in repayment of the loan or advance or any installment thereof; or (ii) having become liable under the conditions of the grant to refund the grant or any portion thereof, makes any default in the refund of such grant or portion or any installment thereof; or (iii) otherwise fails to comply with the terms of the agreement; then, in the case of the State Government, such officer as may be authorised in that behalf by the State Government by notification in the Official Gazette, and in the case of the Corporation or a Government Company the Managing Director or where there is no Managing Director then the Chairman of the Corporation, by whatever name called or such officer of the Corporation or Government Company as may be authorised in that behalf by the Managing Director or the Chairman thereof, and in the case of a banking company, the local agent, thereof, by whatever name called, may send a certificate to the Collector, mentioning the sum due from such person and requesting that such sum together with costs of the proceedings be recovered as if it were an arrear of land revenue. (2) The Collector on receiving the certificates shall proceed to recover the amount stated therein as an arrear of land revenue. (3) No suit for the recovery of any sum due as aforesaid shall lie in the civil Court against any person referred to in sub-section (1). (4) In the case of any agreement referred to in sub-section (1) between any person referred to in that sub-section and the State Government or the Corporation, no arbitration proceedings shall lie at the instance of either party either for recovery of any sum claimed to be due under the said sub-section or for disputing the correctness of such claim: Provided that whenever proceedings are taken against any person for the recovery of any such sum he may pay the amount claimed under protest to the officer taking such proceedings, and upon such payment the proceedings shall be stayed and the person against whom such proceedings were taken may make a reference under or otherwise enforce an arbitration agreement in respect of the amount to be paid, and the provisions of Section 183 of the Uttar Pradesh Land Revenue Act, 1901, or Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950, as the case may be, shall mutatis mutandis apply in relation to such reference or enforcement as they apply in relation to any suit in the civil Court. (5) Save as otherwise expressly provided in the proviso to sub-section (4) of this Section or in Section 183 of the U.P. Land Revenue Act, 1901 or Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 every certificate sent to the Collector under sub-section (1) shall be final and shall not be called in question in any original suit, application (including any application under the Arbitration Act, 1940) or in any reference to arbitration and no injunction shall be granted by any Court or other authority in respect of any action taken or intended to be taken in pursuance of any power conferred by or under this Act.” 6. It shows that recovery of following nature can be effected thereunder: (i) Where any person is a party to an agreement relating to loan, advance or grant etc. given to him by way of financial assistance. (ii) Where a person is a party to an agreement relating to a loan, advance or grant etc. It shows that recovery of following nature can be effected thereunder: (i) Where any person is a party to an agreement relating to loan, advance or grant etc. given to him by way of financial assistance. (ii) Where a person is a party to an agreement relating to a loan, advance or grant etc. given under a State Sponsored Scheme, (iii) Where a person is a party to an agreement relating to a guarantee given by the State Government or the Corporation in respect of the loan raised by the industrial concern, or (iv) Where a person is a party to any agreement which provides that any money payable thereunder to the Slate Government or the Corporalion shall be recoverable as arrears of land revenue. 7. It is not disputed before us that neither there was any agreement of loan etc. nor otherwise Section 3 of Act, 1972 is attracted in the case in hand. 8. This issue has been considered by Courts time and again and it has been held that only such amount can be recovered as arrears of land revenue under Act, 1972 which is within the ambit of Section 3 and none else. Reference may be made to Division Bench decision of this Court in Anupam Sari Centre and others v. Collector, Padrauna and others, 1999(1) AWC 237 ; Full Bench decision of this Court in Sharda Devi v. State of U.P., AIR 2002 (All) 1 ; and, Apex Court’s decision in A.P.T. Ispat (P) Ltd. v. U.P. Small Industries Corporation Ltd. and another, 2010(3) AWC 3153 (SC). We find that a similar view has also been expressed by Division Bench of this Court in which one of us (Hon’ble Sudhir Agarwal, J.) is a Member, in M/s Suresh Chandra Varshney v. Rajkiya Audyogic Evam Krishi Pradarshani and others, 2016(6) ADJ 339 (DB). 9. When confronted, learned counsel appearing for respondents could not dispute exposition of law laid down in aforesaid decisions and also could not show as to how provisions of Act, 1972 are applicable in the case in hand. 10. In view thereof, writ petition is allowed. Impugned recovery certificate dated 10.10.2005 is hereby quashed. However, this order shall not preclude respondents from effecting recovery from petitioner in accordance with law and the modes and manner available otherwise.