(Sadasivan, J. agreeing with him):

1. The petitioner was assessed to profession tax under the provisions of the Travancore-Cochin Panchayats Act, 1950 for the four half years, 1101953 to 3 91955. He was duly served with notices of demand. He met these notices with protests but not with payment and has not, to this day, paid the tax assessed. The Travancore-Cochin Panchayats Act provided for the recovery of arrears of tax by resort to the Revenue Recovery Act it did not provide any other mode of recovery, and, in particular, did not make non-payment an offence but, whether any steps were taken for such recovery we have not been told, and, if they were, it is clear that they must have ended in failure. The Travancore-Cochin Panchayats Act was repealed on 111962 by S.151 of the Kerala Panchayats Act, 1960 for short, the Act. However, Clause.8 (2) of the transitional provisions in schedule V of the Act says:

"All arrears of tax or other payments by way of compensation for a tax or due for expenses or compensation or otherwise due to a Panchayat at the commencement of this Act may be recovered as if they had accrued under this Act."

And, the second proviso to S.74 of the Act wh