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SUPREME COURT OF INDIA
A.P. SEN, E.S. VENKATARAMIAH AND R.B. MISRA, JJ.
M/s. Tiger Hardware and Tools Ltd. and others, Petitioners
Versus
Union of India and others, Respondents.
Writ Petns, Nos. 6814 and 6815 of 1982
Decided on 23-8-1983.
AND
M/s. Tiger Products Pvt. Ltd. and others Petitioners
Versus
Union of India and others, Respondents.
U. P. Zamindari Abolition and Land Reforms Act. 1950 - Section 279 and Section 289 - Employees Provident Fund and Miscellaneous Provisions Act. 1952 - Revenue arrears - Process of arrest and detention - Petitioners in these two petitions who are liable to pay certain dues under Employees Provident Fund and Miscellaneous Provisions Act. 1952 have questioned validity of Section 279 and Section 289 of U. P. Zamindari Abolition and Land Reforms Act. 1950 under which it is open to authorities to recover dues as revenue arrears by resorting to process of arrest and detention of the defaulter concerned – Held, Court have upheld the constitutional validity of impugned provision - Court, therefore dismiss these petitions - It is open to revenue authorities to recover amounts due and payable by petitioners by resorting to process of arrest and detention in accordance with law and in light of judgment delivered in Ram Narayan Agarwals case (supra) - Petitions dismissed.
JUDGMENT
VENKATARAMIAH, J.:—The petitioners in these two petitions who are liable to pay certain dues under the Employees Provident Fund and Miscellaneous Provisions Act. 1952 have questioned the validity of Section 279 and Section 289 of U. P. Zamindari Abolition and Land Reforms Act. 1950 under which it is open to the authorities to recover the dues as revenue arrears by resorting to the process of arrest and detention of the defaulter concerned. In Ram Narayan Agarwal v. State of Uttar Pradesh. Writ Petn. No. 1110 of 1980 etc. etc. decided today (reported In 1983 Tax LR 3008) we have upheld the constitutional validity of the impugned provisions. We, therefore, dismiss these petitions. It is open to revenue authorities to recover the amounts due and payable by the petitioners by resorting to the process of arrest and detention in accordance with law and in the light of the judgment delivered in Ram Narayan Agarwals case (supra). No costs.
Petitions dismissed.
For citation: AIR 1984 SC 40
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