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 of 2005 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 Section 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 Section 2(d) read with