Kuldip Singh, J. - (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 :- "Recovery of public demands by enforcement of process in other districts than those in which they become payable.- (1) Where an arrear of land-revenue, or a sum recoverable as an arrear of land-revenue is payable to a Collector by a defaulter being or having property in a district other than that in which the arrear accrued or the sum is payable, the Collector may send to the Collector of that other district a certificate in the form as nearly as may be of the Schedule, stating - (a) the name of the defaulter and such other particulars as may be necessary for his identification, and (b) the amount payable by him and the account on which it is due. (2) The certificate shall be signed by the Collector making it (or by any officer to whom such Collector may, by order in writing, delegate this duty, and, save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated. (3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein at if it were an arrear of land revenue which had accrued in his own district."
(3.) Section 93(1) of the Act which is relvant is as under : - "The following moneys, namely, (a) all excise-revenue, (b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under Section 46, and (c) all amounts due to the State Government by any person on account of any contract relating to the excise-revenue, may be recovered from the person primarily liable to pay the same, or from his surety (if any, by distress and sale of his movable property, or by the process prescribed for the recovery of arrears of revenue." ;