K.S. Radhakrishnan, J.

1. The question that has come up for consideration in these cases is whether the demand made towards penal interest under Para.38(1) of the Toddy Workers Welfare Fund Scheme read with S.9 of the Toddy Workers Welfare Fund Act is legal or not.

2. The Welfare Fund Inspector as well as Revenue Authorities of the respective districts issued notices to the writ petitioners demanding penal interest for the amount which fell due on 10th April of the succeeding year on the date of the final determination order. Before we examine the questions raised in these cases we may first examine the scope of the Act and the Scheme. Kerala Toddy Workers Welfare Fund Act, 1969 was enacted to provide for the constitution of a fund to promote the welfare of toddy workers in the State of Kerala. The Act proposed established of Toddy Workers Welfare Fund to which the employer and the employee would contribute equally. Scheme called the Toddy Workers Welfare Fund Scheme, 1969 was framed by the Government. A Board called Toddy Workers Welfare Fund Board was also constituted to administer the fund in accordance with the scheme so framed. The fund would be utilised for the general