THAYAMBATH JANAKI Vs. STATE OF KERALA

JUDGEMENT

(1.) I see no merit in this writ petition filed to declare S.18 and 18A of the Abkari Act and the Rules and Notifications as ultra vires; to quash Exts. P1, P4 and P6; and to declare that the petitioner is not liable to pay the dues left by her husband who is dead; to issue a writ of" Mandamus directing respondents 2 to 4 not to proceed against the petitioner under the Revenue Recovery Act; and for incidental relief's.

(2.) One Koora Raman was an Abkari contractor in respect of T. S. No. 28 in Payyannur Range for 1968-69. He died on 16-8-1971. It is not disputed that he was in arrear for a sum of Rs. 11,588.87 in respect of arrears of bid amount. The petitioner, his wife and the legal representative, was called upon to satisfy the arrears. She paid Rs. 2000/- said to be under protest on 31-12-1971; and a further sum of Rs. 600/- on 12-1-1972 (vide Exts. P2 and P3). It was thereafter that Ext. P1 notice threatening a sale of the property of the deceased which had devolved on the petitioner on his death, was issued. Ext. P4 is a copy of Ext. PI.

(3.) The contention of the petitioner was that the petitioner is not a 'defaulter' as defined in the Revenue Recovery Act; that no steps having been taken against the property of the deceased during his life-time, the coercive processes of the Revenue Recovery Act cannot be put into operation against the deceased's property, which had devolved on the petitioner by inheritance; and therefore the proceedings are illegal and void. Reliance was placed on the definition of 'defaulter' under S.2(e) of the Kerala Revenue Recovery Act, as a person from whom an arrear of public revenue due on land is due and as including a person who is responsible as surety for the payment of any such arrear. It was stressed that the absence in the definition, of any mention of legal representative was significant. This was read along with S.68 of the Act, under which, inter alia, all moneys due from any person to the Government under a written agreement executed by him are recoverable as arrears of public revenue. It was contended that S.28 of the Abkari Act authorises only the recovery of arrears of Abkari dues from the person liable to pay the same or his surety.