DEVI Vs. STATE OF KERALA

JUDGEMENT

(1.) The question raised in these cases is the same, namely, whether the coercive process of recovery under the provisions of the Kerala Revenue Recovery Act can have operation against the legal representatives of a deceased person for default occasioned by the deceased In W.A. No. 431 of 1974 the question arises in respect of amounts due from the deceased - president of a Cooperative Society, who. it is said, had executed an agreement in respect of the amounts for which the liability was occasioned. After his death, proceedings were taken to recover the amounts due against his legal representatives, namely, wife and children under the provisions of the Revenue Recovery Act The contention urged is that under S.2(e) of the Revenue Recovery Act the term 'defaulter' has been statutorily defined, and the definition would not take in or include a legal representative of the person from whom the amount is due. The definition reads as follows:-

(2.) The learned Government Pleader drew our attention to the decision of Madhavan Nair, J. of this Court in Kochu Narayanan v. Janaki Amma & Others (1962 KLJ 951). The learned Judge had taken the same view as I took later, in 1976 KLT 182. The relevant portion of the judgment reads as follows:

(3.) We are therefore of the opinion that there is no force in the objection raised in this appeal. Our learned brother, Subramonian Poti J against whose judgment this appeal is preferred was also of the view that proceedings under the Revenue Recovery Act for default of a deceased person can be taken against his legal representatives. We affirm the judgment and dismiss this appeal with no order as to costs.