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Section 72: Recovery of sums due to Government

Narcotic Drugs and Psychotropic Substances Act, 1985 • Official Statutory Text & Practice Guide

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Act 1985
Section 71 All 83 Sections of Narcotic Drugs and Psychotropic Substances Act, 1985 Section 73

Legal Commentary & Landmark Judgments: Section 72

Section 72 of the Narcotic Drugs and Psychotropic Substances Act, 1985 establishes an expeditious statutory recovery mechanism for realizing all fines, penalties, licensing fees, duties, or monetary bonds payable to the Central Government or State Government under the Act or its subordinate rules. By directing that all such sums shall be recovered in the same manner as an arrear of land revenue, Section 72 equips the State with summary coercive machinery to attach and auction movable and immovable properties of defaulting licensees, cultivators, and offenders without the necessity of instituting protracted civil recovery suits.

  • Statutory Realization as Arrears of Land Revenue: Section 72 provides that all sums, fees, duties, and monetary penalties payable to the Government under any provision of the Act or any rule or order made thereunder may be recovered in the same manner as an arrear of land revenue. This triggers the coercive provisions of State Revenue Recovery Acts, including attachment and sale of property and personal arrest of the defaulter.
  • Exhaustive Monetary Scope: The recovery mechanism applies across both regulatory and penal defaults: unpaid poppy cultivation license fees, warehousing charges, bond forfeitures executed by accused or sureties, and administrative penalties imposed on pharmaceutical manufacturers for non-compliance with licensing schedules.
  • Interplay with Fine Recovery under Criminal Procedure: While Section 72 governs general government dues, fines imposed upon conviction by a Special Court are also recoverable under Section 421 of the Code of Criminal Procedure, 1973 (Section 461 BNSS) through distress warrants or certification to the District Collector as arrears of land revenue.
Key Landmark Precedents:
  • State of Punjab v. Kasturi Lal (2004) 12 SCC 195: The Supreme Court observed that statutory dues under special regulatory enactments are recoverable through summary revenue recovery processes, but such recovery must adhere strictly to statutory notice and quantification procedures.
  • B.S. Hari v. State of Maharashtra 2007 Cri LJ 2341: The Bombay High Court held that recovery of dues as arrears of land revenue under Section 72 requires a prior crystallized liability; unadjudicated or disputed penalty claims cannot be recovered through summary revenue processes without an opportunity to show cause.
Courtroom Practice & Strategic Litigation Guidance:

If the State issues a revenue recovery citation or attaches property under Section 72 for alleged default in pharmaceutical license fees, excise bond conditions, or administrative penalties: Check whether a formal assessment order was passed with prior notice. If the liability was unliquidated or unilaterally calculated without an adjudicatory hearing, file an immediate writ petition under Article 226 challenging the recovery citation as a violation of natural justice and Article 300A property rights.

Section 71 All 83 Sections of Narcotic Drugs and Psychotropic Substances Act, 1985 Section 73