Judgment :- 1. The question for consideration is whether an employer from whom amounts are due under the Kerala Toddy Workers Welfare Fund Act, 1969 ('the Welfare Fund Act') is liable to be arrested under S.65 of the Kerala Revenue Recovery Act, 1968 ('the R. R. Act'). The petitioner is an employer from whom a sum of Rs. 25,771/-is said to be due under the Welfare Fund Act. Notice was accordingly issued to him by the District Collector in terms of S.65 of the R. R Act. The petitioner filed his objections to the notice, but the Collector has not yet issued a warrant for his arrest. 2. Counsel for the petitioner Shri. O. V. Radhakrishnan says that the District Collector has no jurisdiction to issue warrant for the arrest of the petitioner in respect of a liability which has arisen under the Welfare Fund Act. This contention is based on the assumption that amounts due under the Welfare Fund Act are not public revenue due on land and therefore S.65 of the R. R. Act can have no application. Counsel points out the distinction between S.9 of the Welfare Fund Act and S.28 of the Abkari Act. While the former provision does not say that moneys due under the Act are deemed to be public revenue due on land, the latter provision says that moneys due under the Act are treated as if they were arrears of land revenue. Based on this distinction counsel says that, in the absence of a deeming provision, money due under the Welfare Fund Act cannot be treated as if they were arrears of land revenue For recovery of such amounts, counsel says, S.65 of the R. R. Act can be of no avail. 3. S.9 of the Welfare Fund Act reads: "9. Based on this distinction counsel says that, in the absence of a deeming provision, money due under the Welfare Fund Act cannot be treated as if they were arrears of land revenue For recovery of such amounts, counsel says, S.65 of the R. R. Act can be of no avail. 3. S.9 of the Welfare Fund Act reads: "9. Mode of recovery of moneys due from employers: Any amount due from the employer in pursuance of the provisions of this Act or the scheme may, if the amount is in arrear, be recovered in the same manner as an arrear of land revenue." (emphasis supplied) This provision may be contrasted with S.28 of the Abkari Act, the relevant portion of which reads: "All duties, taxes, fines and fees payable may be recovered as if they were arrears of land revenue" S. 9 of the Welfare Fund Act provides that money due under the Act can be recovered "in the same manner" as an arrear of land revenue. It is true that unlike in S.28 of the Abkari Act, the arrears under the Welfare Fund Act are not treated as if they were arrears of land revenue. In other words, the amount due under the Welfare Fund Act, unlike in the case of the Abkari Act, does not in its nature or quality assumme the character of land revenue, but it retains the original character of money due under the Welfare Fund Act. But its recovery is enforceable in the same manner as an arrear of land revenue. 4. S.65 of the R. R. Act provides for arrest in certain cases of default as one of the modes of forcing the defaulter to pay the money. If the District Collector is satisfied that there has been wilful default or dishonest or fraudulent conduct on the part of the defaulter or he has the means to pay, but neglects to do so, and in other circumstances mentioned under the Section, the Collector has the power to issue a warrant for the arrest of the defaulter. The object of this provision is to compel the defaulter to pay the debt and not to punish him. (Collector of Malabar v. Erimmal Ebrahim Hajee - AIR. 1957 SC. 688). 5. S.65 of the R. R. Act is attracted only when there are arrears of public revenue due on land. The object of this provision is to compel the defaulter to pay the debt and not to punish him. (Collector of Malabar v. Erimmal Ebrahim Hajee - AIR. 1957 SC. 688). 5. S.65 of the R. R. Act is attracted only when there are arrears of public revenue due on land. However S.68 of this Act is applicable for recovery of certain other amounts due to the Government. It says: "68 Application of the Act for the recovery of certain other dues to Government. (i) All sums declared by any other law for the time being in force to be recoverable as arrear of public revenue due on the land or land revenue:... ... ... ...may be recovered under the provisions of this This means that, if by any other law amounts are recoverable as arrears of public revenue due on land or land revenue, such amounts fall within the ambit of S.68, and are therefore attracted by all the provisions of the R.R. Act relating to recovery. One of the modes of enforcing recovery of public revenue due on land is by the arrest of the defaulter himself in circumstances in which arrest is permissible under S.65 of the R. R. Act. S.5 of this Act refers to arrest as one of the modes of recovery. 6. Petitioner's counsel, relying on the decision of the Madhya Pradesh High Court in State Bank of India v. Regional Provident Fund Commissioner, Indore (AIR 1965 M. P. 40), says that in the absence of expressions such as "as if they were public revenue due on land", amounts due under S.9 of the Welfare Fund Act cannot be treated as public revenue due on land. S.65 of the R. R. Act, counsel says, does not postulate arrest for recovery of money other than what is due as public revenue due on land. This section specifically refers to public revenue due on land, and none else. Land revenue, counsel says, is not public revenue due on land. This distinction he says is clear from sub-section (i) of S.68 of the R. R. Act which refers to ...revenue other than public revenue due on land; and...all sums declared... ...as arrear of public revenue due on land or land revenue;" 7. Land revenue, counsel says, is not public revenue due on land. This distinction he says is clear from sub-section (i) of S.68 of the R. R. Act which refers to ...revenue other than public revenue due on land; and...all sums declared... ...as arrear of public revenue due on land or land revenue;" 7. 'Public revenue due on land' is defined under S.2 (j) of the R R. Act as follows: "'Public revenue due on land" means the land revenue charged on the land and includes all other taxes, fees and cesses on land, whether charged on land or not, and all cesses or other dues payable to the Government on account of water used for purpose of irrigation." S. 3 creates a charge in respect of public revenue due on land It says: "The public revenue due on any land shall be the first charge on that land, the buildings upon it and on the produce thereof." S. 2 (j) is an inclusive and comprehensive definition which ropes in all taxes, fees and cesses on land, whether charged on land or not, and cesses and dues on account of water used for irrigation, so that they all are, in addition to land revenue charged on land, treated as public revenue due on land; and by operation of S.3, they shall be the first charge on the land. All these items coming under S.2 (j) are public revenue due on land. Amounts which are by fiction of law treated as if they were public revenue due on land or land revenue are also public revenue due on land The distinction between 'public revenue due on land' and other amounts which are not so deemed but recoverable under the R. R. Act appears to be that in respect of the former, a charge is automatically created by reason of S.3, whereas in the case of the latter S.3 is not attracted. But both are amounts recover table under the R. R. Act. This was the distinction that was emphasised by the Madhya Pradesh High Court in construing like provisions. 8. But both are amounts recover table under the R. R. Act. This was the distinction that was emphasised by the Madhya Pradesh High Court in construing like provisions. 8. Likewise, money due under S.9 of the Welfare Fund Act is not public revenue due on land and S.3 creating a charge under the R. R. Act is not attracted, although the amount as such is recoverable as in the case of any other land revenue, which would mean that, land revenue being part of the definition of public revenue due on land, it is recoverable by any of the modes prescribed for recovery of the latter. The object of the R. R. Act is to recover not only public revenue due on land to which S.3 is attracted, but also all other amounts declared to be recoverable under the Act. Money due under the Welfare Fund Act is of that character. But it doss not enable the Recovering Officer to claim priority over other creditors 9. Arrest of the defaulter being one of the modes of enforcement of payment under the R. R. Act, S.65 of that Act is applicable for recovery of money due under the Welfare Fund Act in cases where the ingredients of the section are satisfied. 10. In the present case the petitioner has filed his objections before the District Collector. Those objections have not yet been considered. The petitioner's counsel says that in the circumstances of this case the District Collector would not have had the necessary satisfaction to put into operation the machinery for arrest as contemplated under S.65 of the R. R. Act. It may well be so, but that is a matter to be determined. It will be open to the petitioner to file without undue delay additional objections before the District Collector, if he so chooses The Collector shall consider the objections on merits and pass appropriate order in terms of S.65. Needless to say that the petitioner shall not be arrested except in terms of S.65 which contemplates a warrant for arrest only after considering the objections of the defaulter and after giving him further time to pay the amount. To all this, I have no doubt, the Collector will strictly adhere. Needless to say that the petitioner shall not be arrested except in terms of S.65 which contemplates a warrant for arrest only after considering the objections of the defaulter and after giving him further time to pay the amount. To all this, I have no doubt, the Collector will strictly adhere. The Original Petition is premature as that stage has not yet reached and the petitioner has no reasonable ground to suspect that he will be arrested except in accordance with the provisions of S.65. The Original Petition is accordingly dismissed without prejudice to the right of the petitioner to seek appropriate relief in the event of his being aggrieved by any order which the District Collector shall make under S.65 No costs.