SIROMAN SINGH Vs. STATE OF ORISSA

JUDGEMENT

(1.) The question for consideration in this appeal is whether the excise dues under the Bihar and Orissa Excise Act, 1915 (the Act) can be recovered as arrears of land revenue under the Revenue Recovery Act, 1819 (the Recovery Act) The High Court decided the question in the affirmative and against the appellant. This appeal by way of special leave is against the judgment of the High Court dated March 28, 1977.

(2.) The appellant was carrying on the business of manufacture and sale of country liquor. He fell into arrears of excise-dues which remained unsatisfied. Since the appellant belonged to district Singhbhum (Bihar, and had his property and assets in the said district, the Collector Mayurbhang (Orissa) issued requisition to the Collector Singhbhum (Bihar) under the Recovery Act. On the basis of the requisition sent by Collector, Mayurbhang proceedings were initiated for recovery of dues from the appellant. At that stage appellant filed writ petition under Article 226 of the Constitution of India before the Orissa High Court which was dismissed. Section 3 of the Recovery Act is as under :-

(3.) Section 93(1) of the Act which is relvant is as under : -