PRABHAKARAN Vs. SPECIAL DY TAHSILDAR

JUDGEMENT

(1.) The petitioner is an abkari contractor. He bid in auction certain abkari shops in Tellicherry Range. He was liable to pay substantial amounts as contribution. He could not do so in a lump. He approached the Government for giving him instalment facilities, which was granted. The petitioner states that he remitted the instalments and wiped out the arrears, in time. According to him, the entire amount due for the period, 1985-86 was paid. Even so, the petitioner was served with Ext. Pl notice demanding an amount of Rs.23,658.50, alleged to be due for the period from 1-6-1984 to 31-5-1986. Ext. Pl also threatened him with attachment of properties, if the amount is not paid soon. The petitioner states that the amount that is stated to be due as per Ext. P1 is towards interest for the period 1984-85 and 1985-86. The main thrust of the petitioner's argument is that the entire principal amount due was paid as per the instalment scheme afforded by the Government, and even so, interest has been charged on the total amount due. This has been so done in view of the Government Order, Ext. P2, dated 2-5-1986. The petitioner attacks Ext. P2 as illegal and unauthorised. He also attacks Ext. P1 demand raised as a sequel to the directions contained in Ext. P2 Government Order.

(2.) I heard counsel. Counsel for the respondent submitted that Ext. P2 order is valid in law. It was submitted that the entire amount is due from the petitioner. There is no obligation in the Government to permit the petitioner to pay the dues in instalments. It was further submitted that if instalment facilities are afforded, there is no provision in the Act enabling the Government to reduce the interest proportionate to the amount of arrears outstanding. The defaulter is bound to pay interest on the entire amount till the defaulted amount is paid in full.

(3.) S.9 of the Kerala Toddy Worker's Welfare Fund Act, 1969, provides for the mode of recovery of moneys due from the employers. S.9 of the Act runs as follows: