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Issues: Whether the legal heirs of a deceased person convicted under the Abkari Act are liable for recovery of the fine amount, and whether section 70 of the Indian Penal Code applies despite section 68 of the Abkari Act and section 25 of the General Clauses Act, 1897.
Analysis: Section 68 of the Abkari Act expressly adopts the relevant provisions relating to execution of warrants and only certain provisions of the Indian Penal Code for offences under the Act. The omission of an express exclusion of section 70 of the Indian Penal Code did not amount to a contrary legislative provision displacing the general rule in section 25 of the General Clauses Act, 1897. The legal effect of the scheme was that the fine could be realised in the manner permitted by the criminal procedure provisions, and the death of the offender did not extinguish the liability of property otherwise legally liable for the debt. The Court also applied the principle that a statute must be read contextually and that a casus omissus cannot be supplied unless the legislative intent clearly requires it.
Conclusion: The legal heirs remained liable to the extent permitted by law, and recovery proceedings for the fine were valid.
Final Conclusion: The statutory scheme did not bar recovery of the fine from the estate of the deceased offender, and the challenge to the revenue recovery notices failed.
Ratio Decidendi: Where a special enactment does not expressly exclude the general rule, section 25 of the General Clauses Act, 1897 continues to apply, and the liability for unpaid fine can be enforced against property legally answerable for the deceased offender's debts.