The High Court decided the question in the affirmative and against the appellant.
Since the appellant belonged to district Singhbhum Bihar and had his property and assets in the said district, the Collector Mayurbhanj Orissa issued requisition to the Collector Sighbhum Bihar under the Recovery Act.
On the basis of the requisition sent by Collector, Mayurbhanj proceedings were initiated for recovery of dues from the appellant.
This appeal by way of special leave is against the judgment of the High Court dated March 28, 1977.
The appellant was carrying on the business of manufacture and sale of companyntry liquor.
He fell into arrears of excise dues which remained unsatisfied.
Kuldip Singh, J. The question for companysideration 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 ?
