Strict statutory safeguards govern arrest for revenue recovery; independent enquiry into inability to pay is required before detention.

Section 65 of the Kerala Revenue Recovery Act permits arrest only after statutory demand and only if the District Collector is satisfied that the defaulter is wilfully withholding payment or has the means to pay and refuses or neglects to do so. Because arrest and detention are a drastic recovery measure, the Collector must conduct an independent and fair enquiry into a plea of lack of means before drawing that conclusion. Reliance on the Tahsildar's report, without such independent assessment, does not satisfy the statutory safeguard. The arrest and detention order was therefore invalid and was set aside.

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Issues: Whether the order directing arrest and detention of the defaulter under section 65 of the Kerala Revenue Recovery Act, 1968 was valid when no independent enquiry was conducted into the plea of lack of means and wilful default.

Analysis: Section 65 permits arrest only after service of the statutory demand and upon the District Collector being satisfied that the defaulter is wilfully withholding payment or has the means to pay and refuses or neglects to do so. Because the power is a drastic mode of recovery, the statutory requirements must be complied with strictly and the decision-making process must be fair and reasonable. Where the defaulter pleads inability to pay, the Collector must make an independent enquiry into that plea before concluding that the default is wilful. The impugned order showed reliance on the Tahsildar's report rather than an independent assessment by the Collector, and therefore the statutory safeguard was not satisfied.

Conclusion: The arrest and detention order was invalid and was set aside.

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