Recovery "as if it were a fine" does not authorise imprisonment in default unless the statute expressly says so.
A statutory direction that tax or licence fee is recoverable "as if it were a fine" imports only the recovery procedure for a fine and does not make the amount a penal fine in law. Imprisonment in default is therefore unavailable unless the statute expressly authorises such detention for the liability in question. The court held that arrest and imprisonment for non-payment of the tax and licence fee were illegal, and recovery could proceed only through the procedure prescribed for recovery of a fine, subject to its limits.
Issues: Whether the amount of tax and licence fee specified as recoverable under section 19 of the Travancore-Cochin General Sales Tax Act could be enforced by arrest and imprisonment in default of payment.
Analysis: Section 19 distinguishes between the penal fine that may be imposed on conviction and the amount of tax, fee or other sum specified as recoverable from the defaulter. The direction that such amount shall be recoverable "as if it were a fine" authorises only the procedure for recovery of a fine under section 386 of the Code of Criminal Procedure, and does not convert the amount into a fine in law. The proviso permitting imprisonment in default applies only to a sentence of fine, and section 64 of the Indian Penal Code likewise applies only to a fine imposed as a sentence. The statutory scheme therefore does not authorise arrest or detention in prison for recovery of the tax and licence fee amount specified under section 19.
Conclusion: The arrest and imprisonment ordered for default in payment of the tax and licence fee were illegal; recovery could be pursued only through the procedure prescribed by section 386 of the Code of Criminal Procedure, subject to its limitations.
Ratio Decidendi: Where a statute directs recovery of an amount "as if it were a fine", the direction incorporates only the procedural machinery for recovery of a fine and does not authorise imprisonment in default unless the statute expressly treats the amount as a penal fine.
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