The petitioner is a 'defaulter' coming within the purview of the Kerala Revenue Recovery Act, 1968 (for short the 'Act'). The allegation against the petitioner is that he had defaulted in payment of the arrears of sales tax for the years 1979-80 to 1987-88. A demand notice under S.7 of the Act was served on the petitioner but he admittedly had not complied with the notice. Therefore, the 2nd respondent issued a notice under S.65 6f the Revenue Recovery Act proposing to arrest and detain him in civil prison. The case is that the petitioner is wilfully withholding the payment of arrears of sale tax. After the enquiry, the 2nd respondent passed Ext. P1 order directing to arrest and detain the petitioner in civil prison. Pursuant to the said order, the petitioner has been arrested and detained in civil prison on 17-5 -1955. Ext. P1 order passed by the District Collector is under challenge.

2. Heard the counsel for the petitioner and the Government Pleader for respondents.

3. Under S.65 of the Act, when arrears of public revenue due on land, are not paid after the service of the written demand under S.34 and the District Collector is satisfied that the defaulter is wilfully wi