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Issues: Whether amounts that were already time-barred on the date of a requisition under Section 69(2) of the Kerala Revenue Recovery Act, 1968 could be recovered as "amounts due" under Section 71 of that Act.
Analysis: The recovery scheme under the Kerala Revenue Recovery Act, 1968 provides a special and speedy procedure for realising legally recoverable dues, but it does not create a fresh substantive right to recover claims that have ceased to be enforceable. The expression "amounts due" in Section 71 must be read in context with Sections 69(2), 70(3) and 72. Since Section 70(3) expressly preserves a debtor's right to sue for refund after payment under protest, the debtor's defence of limitation is not taken away by the special recovery mechanism. A contrary reading would enlarge the creditor's rights and may also raise arbitrariness concerns under Article 14 of the Constitution of India.
Conclusion: Time-barred claims are not "amounts due" within Section 71 and cannot be recovered under the Kerala Revenue Recovery Act, 1968.
Ratio Decidendi: A special statutory recovery procedure does not, by itself, revive or enlarge a debt that is barred by limitation unless the statute expressly so provides; "amounts due" means only amounts legally recoverable on the date recovery is initiated.
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