JUDGMENT :

MURALI PURUSHOTHAMAN, J.

1. This writ petition is filed by the wife of Sri. Joy J. Moyalan, who was arrested and detained in civil prison by the 1st respondent District Collector invoking the powers under section 65 of the Kerala Revenue Recovery Act, 1968 (for short the Act).

2. Sri. Joy J. Moyalan (hereinafter referred to as ‘defaulter’) was proceeded against for arrears of sales tax dues amounting to Rs. 17,73,432/- [Rupees seventeen lakh seventy three thousand four hundred and thirty two only]. The defaulter pleaded no means but, the District Collector, in exercise of powers conferred under section 65 of the Act issued Ext.P1 order to arrest and detain the defaulter in civil prison.

3. Ext.P1 order was challenged by the defaulter before this Court in W.P. (C) No. 25721/2003 and this Court by Ext.P2 judgment quashed ExtP1 order (Ext. P3 therein). The relevant portion of the judgment reads thus:

“Since the District Collector's order was not a speaking order, this court got an enquiry conducted by the Special Cell of the police. The police have filed a report in this Court stating that on their enquiry petitioner does not have any means and he and his family members are depe