When a special statute provides for a special procedure for recovery of dues, then that procedure must be adopted and to that extent any general procedure provided under any other statute for recovery of such dues cannot be held to be applicable.

G. B. PATNAIK, J.

( 1 ) AN interesting question of law has been raised in this writ application, namely, sums due from a Cooperative Society to the Orissa Khadi and village. Industries Board established under the Orissa Khadi and Village Industries Board Act whether is recoverable in accordance with the procedure laid down in subsection (1) of S. 103 of the Orissa Co-operative Societies Act (hereinafter referred to as 'the Co-operative Societies Act') or is recoverable as an arrear of land revenue in accordance with the provisions contained in the Orissa Public Demands Recovery Act by virtue of S. 33-A of the Orissa Khadi and Village Industries Board Act, 1955 (hereinafter referred to as 'the Khadi Act' ).

( 2 ) ADMITTEDLY, the petitioner Society had taken loan from the Khadi Board and as the loan amount could not be paid the Khadi Board filed a requisition before the Certificate Officer for recovery of the amount in question. On the basis of the said requisition, the Certificate Officer having signed the certificate, a proceeding under the Orissa Public Demands Recovery Act was initiated. The petitioner Society filed his objection but the objection having been rejected and the Certificate Officer having passed orders, the petitioner's Society preferred an appeal. The appeal having been dismissed the present writ application has been filed and the alternative remedy available by way of revision has not been taken recourse to as in that event the petitioner would have been compelled to make the deposit before the revisional authority.

( 3 ) THOUGH several grounds had been urged in this writ application in assailing the certificate proceeding, Mr. Padhi appearing for the petitioner did not raise those contentions at the time of hearing of the writ application. The only contention raised by Mr. Padhi is that a special procedure for realisation of the dues having been made under the provisions of the Orissa Co-operative Societies Act, the general procedure contained in Section 33-A of the Khadi Act will not apply and, therefore, initiation of the certificate proceeding is without jurisdiction. Mr. Das, the learned counsel appearing for the Khadi Board, on the other hand, contends that the provisions contained in Section 33-A of the Khadi Act having clearly indicated that the Board can without prejudice to any other mode of recovery issue a certificate for the amount due, to the Collector of the district who shall proceed to recover the amount in the same manner as an arrear of land revenue, it was open for the Khadi Board to take recourse to the provision contained in Section 33-A of the Khadi Act notwithstanding the special provisions contained in the Orissa Co-operative Societies Act and consequently there has been no infirmity in the initiation of a certificate proceeding under the provisions of the Orissa Public Demands Recovery Act.

( 4 ) THE rival contention requires a careful examination of the provisions contained in the two Acts referred to earlier and an interpretation as to which provisions or which Act would apply for recovery of the dues in question. For better appreciation of the point in issue, it would be appropriate to extract the two provisions of the two Acts. Section 33-A of the Orissa Khadi and Village Industries Board Act, 1954 is extracted hereinbelow in extenso:-"33-A. Recovery of dues. Where any loan, advance or assistance granted by the Board to any institution or person is not repaid before the date specified therefor, the Board may, without prejudice to any other mode of recovery, issue a certificate for the amount due, to the Collector of the district who shall proceed to recover the amount in the same manner as an arrear of land revenue. "section 108 (1) of the Orissa Co-operative Societies Act is quoted hereinbelow in extenso:-"108 (1 ). All sums due from a society to Government or Orissa Khadi and Village Industries Board established under the Orissa Khadi and Village Industries Act, 3 of 1956,