JUDGMENT

KULDIP SINGH, J. :- The Tamil Nadu Revenue Recovery Act, 1864 (the Act) was amended by the Tamil Nadu Revenue Recovery (Amendment) Act, 1972 and Section 52-A was inserted in the Act. The validity of Section 52-A of the Act was challenged before the Madras High Court by way of a batch of writ petitions on the ground that the Tamil Nadu Legislature has no legislative competence to enact the said section. A Division bench of the High Court by its judgment dated October 7, 1980 allowed the writ petitions and declared Section 52-A of the Act ultra vires the powers of the State Legislature. These appeals by the State of Tamil Nadu are against the judgment of the Madras High Court.

2. Section 52-A of the Act reads as under:-

"52-A. Recovery of sums due to the Tamil Nadu Agro-Industries Corporation and other Corporations, etc. - Without prejudice to any other mode or recovery which is being taken or may be taken, all loans granted and all advances made to any person -

(i) by the Tamil Nadu Agro-Industries Corporation Limited, Madras, or

(ii) by such other Corporation (the shares of which have been contributed, underwritten or guaranteed by the State Government) as may be notified in this behalf by the State Government in the Tamil Nadu Government Gazette, or

(iii) from out of the Amalgamated Tamil Nadu Shares of the Post War Services Reconstruction Fund and the Special Fund for Reconstruction and rehablitation of ex-servicemen,

together with interest on such loans and advances ,and all sums due to the corporations mentioned in clauses (i) and (ii) may be recovered in the same manner as arrears of land revenue under the provisions of this Act "

3. In exercise of the powers under section 52-A (ii) the Tamil Nadu government have from time to time notified various corporations such as the State Industries Promotion Corporation Ltd, the Tamil Nadu Small Industries Development Corporation Ltd.; the Tamil Nadu Industrial Investment Corporation Ltd.; the Tamil Nadu Small Industries Corporation Ltd., etc. etc.

4. The respondents - writ petitioners before the High Court - borrowed various sums of money from one or the other corporation notified under section 52-A of the Act. With a view to recover the sums due, from the respondents, to the said corporations, proceedings were initiated under the Act. The Tehsildars concerned issued notices calling upon the amounts mentioned in the respective notices to the concerned corporations. In some of the cases distrained orders had also been issued.

5. Apart from the challenge on the ground of legislative competence the validity of section 52 - A of the Act was also questioned on the ground that it was violative of Article 14 of the Constitution of India. Since the High Court struck down the section on the ground of legislative competence it did not deal with the challenge on the ground of Article 14 of the Constitution of India. Before us the parties confined their argument only to the question of legislative competence.

6. The Act provides for distress, sale of distrained property, attachment of land, sale of land and the arrest of the defaulter for non-payment of the arrears of land revenue. The collector is the authority competent to take any of the actions under the Act. Detailed procedure has been provided under the act for distress, sale and arrest. Section 48 provides that when the arrears of revenue with penalty and other charges cannot be liquidated by the sale of the property of the defaulter, or of his surety and the Collector has reason to believe that the defaulter or his surety is willfully withholding payment of the arrears or has been guilty of fraudulent conduct in order to evade payment, it shall be lawful for him to cause the arrest and imprisonment of the defaulter or his surety, not being a female. No person can be imprisoned for a period longer than two years depending upon the amount of arrears. It cannot be disputed that Act provides a summary procedure which is drastic and ha