Kurian Joseph, J.

Whether, the Government is entitled to realize collection charges in connection with the recovery of dues, under the provisions of the Kerala Revenue Recovery Act is the issue raised in all these cases. The learned Single Judge in the judgment under appeals held that there is no liability to pay collection charges in cases where amounts have been directly remitted by the parties before the requisitioning authority. Some of the Writ Petitions still pending before the single bench have been tagged along with Writ Appeals. W.P.C.No.23991/05 is referred to the Division Bench in view of divergent views taken by this Court on the liability to pay collection charges.

2. Heard the learned Additional Advocate General appearing for the State and the learned counsel appearing for the parties. The main contention for the State is that in view of the proviso to S.71 read with the power reserved to the Government to make rules for the purpose of implementing the provisions of the Act, and in view of the huge expenses incurred for the recovery, the levy is justified. The counsel for the parties, and writ petitioners submit that under S.2(d) read with Ss.5 and 16 of the Act, there is no justification in or authority for the recovery officer to realize collection charges. It is contended that the Government being the rule making authority, so long as there is no express power conferred on the Government to levy collection charges in the plenary provisions of the parent Act, the rule making authority cannot levy such charges. What is permitted under the Act is only the recovery of the cost of process and other charges incurred for the recovery and nothing else. It is also contended inter alia that what is permissible is only, even assuming the rule is upheld, collection charges and not service charges as recently introduced under R.5(3).

3. In order to appreciate the rival contentions, it is necessary to refer to the scheme of the Act and the rules. The Kerala Revenue Recovery Act, 1968 was enacted to consolidate and amend the laws relating to the recovery of arrears of public revenue in the State of Kerala. Under S.71, appearing in Chap.IV, the Government has been vested with power to declare the Act as applicable to any institution. In the amendment introduced with effect from 27.2.1980, it is stated that the Act is also intended for the realization of collection charges from all the institutions and autonomous bodies on whose behalf recoveries are made by the Government. S.2(a) defines arrear of public revenue due on land which reads as follows:

2(a) "arrear of public revenue due on land" means the whole or any portion of any kist or instalment of such revenue not paid on the day on which it falls due according to the kistbandy or any engagement or usage."

S.2(d) provides for cost of process. It is an inclusive definition. The provision reads as follows:

2(d) "cost of process" includes-

(i) the batta paid under S.76;

(ii) the expenses incurred in connection with the attachment of any property and the removal, storing and guarding of any property attached; and

(iii) the cost of publication of sale;

S.2(i) deals with the mode of recovery prescribed under the rules. S.2(j) provides for public revenue due on land which reads as follows:

2(j) "public revenue due on land" means the land revenue charge on the land and includes all other taxes, fees and cesses on land, whether charged on land or not and all cesses or other dues payable to the Government on account of water used for purposes of irrigation.

S.5 deals with recovery of arrears of public revenue due on land which reads as follows:

5. Arrears of public revenue due on land how recovered.--Whenever public revenue due on land is in arrear, such arrear, together with interest, if any, and cost of process may be recovered by one or more of the following modes:-

(a) by attachment and sale of the defaulter's movable property;

(b) by attachment and sale of the defaulter