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