IMPORTANT POINTS
No words or expression used in any statute can be said to be redundant or irrelevant whenever the language employed is clear so as to understand the intention of the legislature. Meaning intended by the legislature from the whole statute can be gathered and further addition or substitution of words has to be avoided.

JUDGMENT :

SHAJI P.CHALY, J.

Instant Writ Appeal is directed against the judgment of the learned Single Judge in W.P.(C) No.6458/2010, by the writ petitioner.

2. The writ petition was dismissed by the learned Single Judge holding that, the appellants are not entitled to secure the following reliefs as is sought for in the writ petition.

(i) to issue a writ of certiorari or other appropriate writ, order or direction quashing Exts.P5 & P6.

(ii) to issue such other appropriate writ, order or direction that may be deemed to be just and equitable in the facts and circumstances of the case.

(iii) award the entire costs of this Writ petition.

3. Brief material facts for the disposal of the writ appeal are as follows; as per Ext.P1 judgment dated 31.1.2003 in Session Case No.63/2019, one Sreedharan was convicted for the offence punishable under section 55(a) of the Abkari Act (Act 1 of 1077), and sentenced to undergo rigorous imprisonment for one year, and to pay a fine of Rs.1 lakh and in default, to undergo simple imprisonment for six months. Criminal Appeal No.484/2003 preferred before this Court by the accused culminated in Ext.P2 judgment dated 17.6.2009, affirming the conviction, however, modifying the sentence to simple imprisonment for three months and fine of Rs.1 lakh with default sentence for a period of one month. Sreedharan died on 13.7.2009. Thereupon Exts.P5 & P6 notices dated 10.2.2009 and 16.2.2010 respectively, were issued against the legal heirs under sections 7 & 34 of the Kerala Revenue Recovery Act to recover the fine amount of Rs.1 lakh with other charges, which was the subject matter of challenge in the writ petition.

4. The learned Single Judge after considering section 68 of the Abkari Act, and section 70 of the Indian Penal Code r/w section 421 of the Code of Criminal Procedure held that, the legal heirs are liable to pay the fine amount in spite of the death of Sreedharan and therefore, recovery initiated by the respondents was in accordance with law. It is thus assailing the judgment, this writ appeal is filed.

5. The contention advanced by the learned counsel for appellants is that, sections 63 to 70 of the Indian Penal Code is the law for recovery of any fines and execution of warrants, however, in the absence of any provision in this regard in any Act, regulation or bye-law, in terms of section 25 of the General Clauses Act, the provisions of sections 63 to 70 of the Indian Penal Code would be inapplicable to the said Act or regulation. It is further contended that, while legislature enacted the Abkari Act incorporating an express provision stipulating in section 68 of the Abkari Act, that only sections 66, 67 & 68 of the Indian Penal Code would be applicable to the offences under the Abkari Act, Section 70 of the Indian Penal Code is excluded. Therefore, the contention put forth is that, the legislature had intentionally and deliberately excluded the applicability of Section 70 of the Indian Penal Code from the Abkari Act and accordingly there is no law in the Abkari Act empowering the authority to proceed against the property of the deceased offender to recover the fine amount, and viewed in that circumstances, learned Single Judge failed in not interfering with the recovery action initiated against the appellants.

6. We have heard learned counsel for appellants, Sri.Liju V. Stephen and learned Senior Government Pleader, Sri.Tek Chand and perused the pleadings and materials on record.

7. Section 68 of the Abkari Act, 1071 deals with provisions of Code of Criminal Procedure and Indian Penal Code applicable to offences committed under the Act, which read thus:

“68. Provisions of Code of Criminal Procedure and Indian Penal Code applicable to offences committed under the Act.-The provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), relating to execution, so far as the same are applicable, and sections 67, 68 and 69 of the Indian Penal Code shall apply to all offences committed and to all perso