POWER MACHINES INDIA LIMITEDversusSTATE OF MADHYA PRADESH & ORS.

                        [2017] 6 S.C.R. 555


              POWER MACHINES INDIA LIMITED                              A
                                    v.
            STATE OF MADHYA PRADESH & ORS.
                  (Civil Appeal No. 5317 of2017)
                          APRIL 17,2017                                 B
       [ARUN MISHRA AND S. ABDUL NAZEER, JJ.]
       Micro, Small and Medium Enterprises Development Act, 2006
- ss.18, 21(3), 30 - Enterprises Facilitation Council Rules, 2006 ~
r.5 - Arbitration and Conciliation Act, 1996 - s.36(1) - Arbitral       C
award passed under 2006 Act directing appellant to pay awarded
sum to respondent No.3 - Plea of appellant that r.5 of the 2006
Rules providing for recovery of amount for which an arbitral award
is passed u/s.18(3) of 2006 Act, as arrears of land revenue is ultra
vires and also repugnant to s.36(1) of 1996 Act as once the
provisions of Code of Civil Procedure had been made applicable in       D
view of s.36, 1996 Act,· recovery could be initiated only u/Or.21,
CPC and not in terms of s.18(3), 2006 Act - Held: Both s.36 of
1996 Act and r.5 of 2006 Rules intend to recover the amount, though
by different procedures - Though, r.5 is inconsistent with the
provisions contained in s.36(1) of 1996 Act which provides recovery     E
mechanism u/Or. 21 of CPC as a decree, but, in the matter of
providing such remedies, it is open to legislate different remedies
which may be inconsistent - Election of a remedy for recovery of
the amount would depend upon the choice of the award-holder :--
No prejudice is caused to the judgment debtor - It is a question of
electing a remedy - It is for the person to elect one of them and       F
there is no question of repugnancy in providing such remedy - Code
of Civil Procedure cannot be the only remedy and it is open to
legislate recovery mechanism without interference of Civil Court -
Rule 5 has been right~y enacted to ensure speedy recovery and to
ensure that small, micro and medium industries do not suffer -          G
Appellant's plea that r.5 is inconsistent and repugnant to the
provisions of s.36 of 1996 Act, rejected - Appellant to deposit costs
of Rs.50,0001- in Advocates-on-Record Welfare Trust - Code of Civil
Procedure, 1908 - Or.21.

                                                                        H
                              555
556            SUPREME COURT REPORTS                      (2017) 6 S.C.R.


A            Remedy - Plural remedies - Validity of - Held: In case of
      remedial statutory provisions, plurality of remedies can always be
      provided, even if inconsistent - However, only one remedy has to
      be chosen - It is for the person to elect one of them and there is no
      question of repugnancy in providing such remedy.
B            Dismissing the appeal, the Court
             HELD: 1.1 Rule 5, Enterprises Facilitation Council Rules,
      2006 has been framed in exercise of the power conferred by the
      State Government to frame the rules under section 30 of the
      Micro, Small and Medium Enterprises Development Act, 2006.
      In order to carry out the objective of the Act speedy recovery
C     mechanism has been provided under Rule 5 of the 2006 Rules
      by providing that amount awarded in an arbitral award can be
      recovered as arrears of land revenue. [Paras 9, 10 and 13) (562-
      B; 565-C]
             1.2 Section 36 of Arbitration and Conciliation Act, 1996 on
D     the other hand provides that once the time for filing application
      to set aside an arbitral award under section 34 of the Act of 1996
      has expired, the same shall be enforced in accordance with the
      provisions of the CPC as if it were a decree of the court. [Para
      11) (564-B]
E            1.3 No doubt Rule 5 of the 2006 Rules is inconsistent with
      the provisions contained in section 36(1) of the Act of 1996 which
      provides recovery mechanism under Order 21 of CPC as a
      decree, but, in the matter of providing such remedies, it is open
      to legislate different remedies which may be inconsistent. It is a
      question of electing a remedy. Election of a remedy for recovery
F     of the amount would depend upon the choice of the award-holder.
      Both the provisions i.e. section 36 of the Act of 1996 as well as
      Rule 5 of the Rules of 2006 intend to recover the amount though
      by different procedures. Intendment of provisions is same. There
      is no question of any prejudice being caused to the judgment
G     debtor. Providing of plural remedies is valid when two or more
      remedies are available to a person even if inconsistent, they are
      valid. It is for the person to elect one of them and there is no
      question of repugnancy in providing such remedy. Code of Civil
      Procedure cannot be. the only remedy. It is open to legislate
      recovery mechanism without interference of Civil Court. [Paras
H     13, 14 and 17) [565-D-E; 566-F; 569-CJ
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                      557
                PRADESH & ORS.

      1.4 No doubt a detailed procedure is provided under the         A
CPC for execution of a decree but by now it is well known that
after a decree is obtained, it has become more difficult to ensure
its speedy execution due to misuse of the provisions by
unscrupulous judgment debtors which was never envisaged.
Thus, providing a speedy recovery by way of arrears of land           B
revenue, in fact, was the need of the day and Rule 5 has been
rightly enacted to ensure speedy recovery and to ensure that
small, micro and medium industries do not suffer. There is no
force in the submission that the recovery procedure as arrears
of land revenue is harsh. It is quite reasonable and is provided in
various enactments for recovery of the sums due. The procedure        C
cannot be said to be illegal, arbitrary, onerous or harsh in any
manner. [Paras 18, 19] [569-E-G]
      1.5 In the instant case by exercising the rule making power
conferred under Section 30, the purpose of the Act of 2006 is
being protected. The rule intends to implement the object. It         D
cannot be said that authority has been exceeded nor it can be
said that the scope of the Act has been widened or constricted
under the garb of rule making power. Object of both provisions
is to ensure recovery. Rule 5 of the Rules being a remedial
provision is ancillary. It is open to provide for an additional
speedier remedy so as to carry out the objective of the Act. [Paras   E
20, 21] [571-E; 572-F]
      1.6 The procedure for recovery of land revenue envisaged
under Rule 5 of the Rules cannot be said to be discriminatory, it
being quite reasonable procedure. It cannot be said to be harsh
or drastic but is quite a reasonable procedure and it furthers the    F
mandate of the Act. The difference between the procedure of
execution of Rule 5 and that of CPC cannot be said to be
unconscionable so as to attract the vice of discrimination. [Para
28] [576-D)
      B. K. Srinivasan & Ors. v. State of Karnataka & Ors.            G
      (1987) 1 SCC 658 : [1987) 1 SCR 1054; Academy of
      Nutrition Improvement & Ors. v. Union of India etc.
      (2011) 8 SCC 274 : [2011) 8 SCR 680;General Officer
      Commanding-in-Chief & Anr. v. Dr. Subhash Chandra
      Yadav & Anr. (1988) 2 SCC 351 : (1988] 3 SCR 62;
                                                                      H
558          SUPREME COURT REPORTS                      [2017] 6 S.C.R.



A         Shree Meenakshi Mills Ltd., Madurai etc. v. Sri A. V.
          Visvanatha Sastri & Am: AIR 1955 SC 13 : (1955) SCR
          787 - distinguished.
          International Airports Authority of India v. K.D. Bali &
          Anr. (1988) 2 SCC 360 : (1988) 3 SCR 370; Avinder
B         Singh & Ors. v. State of Punjab & Ors. (1979) 1 SCC
          137 : (1979) 1 SCR 845; Suraj Mall Mohta & Co. v.
          A. V. Visvanatha Sastri & Am: [1955) 1 SCR 448 - held
          inapplicable.
          Bihar State Co-operative Marketing Union Ltd. v. Uma
 C        Shankar Sharan & Anr. (1992) 4 SCC 196 : [1992) 3
          SCR 892; Mardia Chemicals Ltd. & Ors. v. Union of
          India (2004) 4 SCC 311 : [ 2004) 3 SCR 982 - relied
          on.
           Agricultural Market Committee v. Shalimar Chemical
D          Works Ltd. (1997) 5 SCC 516 : [1997) 1 Suppl. SCR
           164; Dr. Mahachandra Prasad Singh v. Chairman,
           Bihar Legislative Council & Ors. (2004) 8 SCC 747 :
           (2004) 5 Suppl. SCR 692; Magan/al Chhaganlal (P)
           Ltd. v. Municipal Corporation of Greater Bombay &
           Ors. (1974) 2 SCC 402 : [1975) 1 SCR 1 - referred
 E         to.
           "Principles of Statutory Interpretation" by Justice GP.
           Singh, 14'h Edn - relied on.
                           Case Law Reference
 F    (1992] 3 SCR 892              relied on              Para 14
      (2004) 3 SCR 982              relied on              Para 17
      (1997) 1 Suppl. SCR 164       referred to            Para 20
      (2004) 5 Suppl. SCR 692       referred to            Para 21
 G    (1987) 1 SCR 1054             distinguished          Para 22
      (2011) 8 SCR 680              distinguished          Para 23
      (1988) 3 SCR 62               distinguished          Para 24
      (1988] 3 SCR 370              held inapplicable      Para 25
 H
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                            .559
                PRADESH & ORS.

[1979] 1 SCR 845              held inapplicable           Para 25           A
(1955] 1 SCR 448              held inapplicable           Para 26
[1955] SCR 787                distinguished               Para 27
[1975] 1 SCR 1                referred to                 Para 28
     CIVIL APPELLATE JURISDICTION: Civil Appeal No. 5317                    B
of2017.
     From the Judgment and Order dated 18.07.2016 of the High Court
of Madhya Pradesh in Writ Petition No. 11824 of2016.
     P. Chidambaram, Abhishek Manu Singhvi, Sr. Advs., Ashim Sood,          C
Mayank Pandey, N. Bhagwatula, Dhruv Sood, N. Vohra, Ms. Madhavi
Khanna, Advs. for the Appellant.
      Arjun Garg, Adv. for the Respondents.
      The Judgment of the Court was delivered by
      ARUN MISHRA, J. 1. Leave granted.                                     D

       2. This appeal has been preferred by the appellant - Power
Machines India Ltd., aggrieved by the judgment and order dated
18.7.2016 passed by the High Court of Madhya Pradesh at Jabalpur,
thereby dismissing the Writ Petition filed by the appellant for declaring
Rule 5 of Madhya Pradesh Micro and Small Enterprises Facilitation           E
Council Rules, 2006 (hereinafter referred to as "the Rules') ultra vires,
which had been framed by the Government of Madhya Pradesh in
exercise of the power conferred by section 30 read with section 21(3)
of the Micro, Small and Medium Enterprises Development Act, 2006
(hereinafter referred to as "the Act of 2006"). Rule 5 provides for         F
recovery of the amount for which award is passed under section 18(3)
of the Act of2006 as arrears oflandrevenue thereby providing additional
remedy for recovery of the awarded sum than the one provided in section
36(1) of the Arbitration and Conciliation Act, 1996 (hereinafter referred
to as "the Act of 1996").
                                                                            G
      3. It is pertinent to mention that the award was passed under the
Act of2006 by which the appellant was directed to pay awarded sum to
respondent No.3 i.e. Lakshmi Engineering Industries (Bhopal) Pvt. Ltd.
The award was passed by the Madhya Pradesh Facilitation Council for
a sum ofRs.1,15,77,630/- along with an amount ofRs.1,04,96,746/-
                                                                            H
560             SUPREME COURT REPORTS                          [2017] 6 S.C.R.


A     towards interest up to 10.1.2013. Payment of actual amount of interest
      was@ three times of the bank rate as notified by the Reserve Bank of
      India to be paid within 30 days of the award. The award was passed on
      15.1.2014.
             4. The Collector, Noida, initiated recovery of the amount as per
B     letter dated 2.4.2016 issued by the Madhya Pradesh Micro and Small
      Enterprises Facilitation Council under the Rules. The recovery citation
      was served upon the appellant on 20.4.2016 pt.irported to be one under
      the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950.
      Another citation was received by the appellant on 16.5.2016 which was
      issued on 20.4.2016. Thereafter, appellant filed a writ petition before the
 C    Allahabad High Court for quashing the recovery proceedings. However,
      Tehsildar ofDadri, Gautam Buddha Nagar on 23.5.2016 withdrew an
      amount ofRs.1,18,78,588.14/- from the appellant's bank account with
      ICICI Bank pursuant to the recovery citation. On 24.5.2016, it is averred
      by the appellant that a further amount of Rs.2,12,33,618.57/- was
D     recovered from the bank account of the appellants with the State Bank
      of India. The appellant filed Writ Petition [CJ No.11824 of2016 in the
      High Court of Madhya Pradesh for declaring Rule 5 as ultra vires. The
      appellant filed another W.P. [CJ No.12127 of 2016 for quashing the
      recovery proceedings on the ground that the recovery was not in
      compliance with Rule 5. The said writ petition questioning the rule had
E     been dismissed. Writ Petition [C] No.12127 of2016 had been allowed
      by the High Court of Madhya Pradesh and it permitted respondent No.
      3 to initiate recovery proceedings under the rule de nova and in
      accordance with law. The petition filed in the High Court of Allahabad
      was dismissed in view of the fact that the aforesaid writ petition had
 F    been allowed by the High Court of Madhya Pradesh.
             5. The Tehsildar, Dadri issued fresh recovery proceedings under
      Rule 5 for recovery ofRs.5,29,58,937/-as per the award dated 15.1.2014.
      Fresh recovery citation was served on the petitioner on 19.9.2016. The
      High Court of Madhya Pradesh in the impugned judgment and order has
 G    held that Rule 5 is not ultra vires and is in strict conformity with the Act
      of 2006. Aggrieved thereby, the appeal has been preferred.
             6. It was submitted by Mr. P. Chidambram and Dr. A.M. Singhvi,
      learned senior counsel representing the appellant that Rule 5 is ultra
      vires, arbitrary and violative of Article 14 of the Constitution oflndia
 H    and is repugnant to the provisions contained in section 36 of the Act of
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                             561
        PRADESH & ORS. [ARUN MISHRA, J.]

1996 read with the provisions contained in section 18 of the Act of2006. A
It is beyond rule making power conferred under sections 21 and 30 of
the Act of2006. Once the provisions of the Code of Civil Procedure (for
short, 'the CPC') had been made applicable, recovery could have been
initiated only under Order 21 of the CPC which provides adequate
safeguards to the judgment debtor. Order 21Rule22 of the CPC provides B
that in case execution is made after more than two years, delay has to
be explained. There is power with the court to stay execution under
Order 21 Rule 26 of the CPC. Order 21 Rule 58 of the CPC provides
for an objection to attachment of property and the procedure is provided
under Order 21 for adjudication of objections. In case objection is not
entertained, there is a right to file a suit as provided in Order 21 Rule C
58(1) of the CPC. Elaborate procedure is provided under Order 21 Rules
66, 69, 89 and 92 of the CPC with respect to sale, if required. The
remedy provided under Rule 5 of the Rules does not contain the aforesaid
safeguards and the amount can be recovered outrightly as arrears of
land revenue. Thus, the remedy is harsh under Rule 5 and thus could not D
have been resorted to. It was also strenuously urged on behalf of the
appellants that in the four States only, i.e., West Bengal, Madhya Pradesh,
Punjab & Haryana and Andhra Pradesh recovery is made as P.er the
CPC provided under section 36 of Act of 1996. Thus, there is a
discriminatory provision made by the four States which is quite arbitrary
and impermissible. States could not have enacted a provision in derogation E
to what is contained in the Central legislation.
       7. It was contended on behalf of the respondents that the rule has
been framed within the purview of section 30 of the Act of2006. It is in
furtherance of the objective of the Act to provide speedy recovery. There
is no repugnancy with the provisions of the Act of 2006 or that of the       F
Act of 1996. It is impermissible to provide inconsistent remedies also. In
such matters there is no question of conflict of provisions. It is open to
elect one of the remedies out of the available ones.
        8. Before adverting to the rival submissions, it is appropriate to
refer to the relevant provisions of Rule 5 of the Rules which provides for   G
recovery of the amount awarded under the Act of 2006 read with the
Act of 1996. Rule 5 is extracted hereunder:
      "5.Recovey of amount due as arrears of land revenue:
           If a buyer does not file any appeal under section 19 of the
      Act for setting aside any decree, award or other order made either     H
                                   I


562            SUPREME COURT REPORTS                            [2017] 6 S.C.R.


A           by the Council itself or by any institution or centre or if such appeal
            is dismissed, in that situation such decree, award or order shall be
            executed by the Collector of the District concerned and the amount
            due shall be recovered as arrears of land revenue."
             9. The aforesaid Rule 5 has been framed in exereise of the power
B     conferred by the State Government to frame the rules under section 30
      of the Act of 2006 which enables the State Government to make the
      rules. Section 30 is extracted hereunder :
            "30. Power to make rules by State Government.-(!) The
            State Government may, by notification, make rules to carry out
c           the provisions of this Act.
            (2) In particular, and without prejudice to the generality of the
            foregoing power, such rules may provide for all or any-of the
            following matters, namely:-
            (a) the composition ofthe Micro and Small Enterprises Facilitation
D           Council, the manner of filling vacancies of the members and the
            procedure to be followed in the discharge of their functions by the
            members of the Micro and Small Enterprises Facilitation Council
            under sub-section (3) of Section 21;
            (b) any other matter which is to be or may be, prescribed under
E           this Act.
            (3) The rule made under this section shall, as soon as may be
            after it is made, be laid before each House of the State Legislature
            where there are two Houses, and where there is one House of
            the State Legislature, before that House."
F
             Section 30 enables the State Government to make rules to carry
      out the provisions of the Act. The power is general and pervasive .in
      nature. It encompasses any other matter which is to be and may be
      prescribed under the Act, and the Rule is required to be laid in the House
      of the State Legislature.
 G
              I 0. The Act of 2006 has been enacted for the benefit of micro,
      small and medium enterprises. The object of the Act is to provide for
      facilitating the promotion and development, enhancing the competitiveness
      of micro, small and medium enterprises and the matters connected
      the~ewith or incidental thereto. Section 18 of the Act of2006 is extracted
H     hereunder:
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                                 563
        PRADESH & ORS. [ARUN MISHRA, J.]

      "18. Reference to Micro and Small Enterprises Facilitation                 A
      Council.-(1) Notwithstanding anything contained in any other
      law for the time being in force, any party to a dispute may, with
      regard to any amount due under Section 17, make a reference to
      the Micro and Small Enterprises Facilitation Council.
      (2) On receipt of a reference under sub-section ( 1), the Council          B
      shall either itself conduct conciliation in the matter or seek the
      assistance of any institution or centre providing alternate dispute
      resolution services by making a reference to such an institution or
      centre, for conducting conciliation and the provisions of Sections
      65 to 81 of the Arbitration and Conciliation Act, 1996 (26of1996)
      shall apply to such a dispute as if the conciliation was initiated         c
      under Part III of that Act.
      (3) Where the conciliation initiated under sub-section (2) is not
      successful and stands terminated without any settlement between
      the parties, the Council shall either itself take up the dispute for
      arbitration or refer it to any institution or centre providing alternate D
      dispute resolution services for such arbitration and the provisions
      of the Arbitration and Conciliation Act, 1996 (26 of 1996) shall
      then apply to the disputes as ifthe arbitration was in pursuance of
      an arbitration agreement referred to in sub-section ( 1) of Section
      7 of that Act."                                                          E
      (4) Notwithstanding anything contained in any other law for the
      time being in force, the Micro and Small Enterprises Facilitation
      Council or the centre providing alternate dispute resolution services
      shall have jurisdiction to act as an Arbitrator or Conciliator under
      this section in a dispute between the supplier located within its          F
      jurisdiction and a buyer located anywhere in India.
       ( 5) Every reference made under this section shall be decided within
       a period of ninety days from the date of making such a reference .. "
       Section 18(1) of the Act of 2006 provides that the dispute with
respect to any amount due under section 17 may be referred to the                G
Facilitation Council. On reference being made, the Council can itself
conduct reconciliation with the assistance of any institution or ADR
Centre. In that case provisions of sections 65 to 81 of the Act of 1996
shall apply and in case conciliation under section 18(2) is not s1;1ccessful,
Council shall either itself take up the dispute for arbitration or refer it to
                                                                                 H
564            SUPREME COURT REPORTS                           (2017] 6 S.C.R.



A     some other Centre or institution for arbitration and thereupon the
      provisions of the Act of 1996 shall apply.
             11. Section 36 of the Act of 1996 provides that once the time for
      filing application to set aside an arbitral award under section 34 has
      expired, tlw same shall be enforced in accordance with the provisions of
B     the CPC as if it were a decree of the court. Section 36( 1) is extracted
      hereunder:
            "36. Enforcement.- ( 1) Where the time for making an
            application to set aside the arbitral award under section 34 has
            expired, then, subject to the provisions of sub-section (2), such
c           award shall be enforced in accordance with the provisions of the
            Code of Civil Procedure, 1908 (5of1908), in the same manner as
            if it were a decree of the court.
            (2) Where an application to set aside the arbitral award has been
            filed in the Court under section 34, the filing of such an application
D           shall not by itself render that award unenforceable, unless the
            Court grants an order of stay of the operation of the said arbitral
            award in accordance with the provisions of sub-section (3), on a
            separate application made for that purpose.
            (3) Upon filing of an application under sub-section (2) for stay of
E           the operation of the arbitral award, the Court may, subject to such
            conditions as it may deem fit, grant stay of the operation of such
            award for reas'ons to be recorded in writing:
            Provided that the Court shall, while considering the application
            for grant of stay !n the case of an arbitral award for payment of
            money, have due regard to the provisions for grant of stay of a
 F
            money decree under the provisions of the Code of Civil Procedure,
            1908 (5of1908)."                                             ,
             No doubt about it that by virtue of the provisions contained in
      section 18(3) of the Act of2006, the provisions contained in section 36
 G    of the Act of 1996 are clearly applicable and it is permissible to execute
      the arbitral award in accordance with the procedure prescribed for
      execution of a decree under the CPC.
            12. However, the question in the instant case is whether it was
      permissible to the State Government to enact Rule 5 of the Rules for
      recovery of the amount as arrears of land revenue and whether speedy
H
  POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                            565
         PRADESH & ORS. [ARUN MISHRA, J.]

  remedy could have been provided under the Rules framed under the Act        A
  of2006, notwithstanding the remedy as provided in section 36 of the Act
. of 1996 for executing the arbitral award as a decree in accordance with
  the provisions of the CPC, while providing remedy the State has exceeded
  its ken of powers.
         13. Section 30 of the Act of2006 extracted above clearly authorizes B
 the State Government to frame the rules to carry out the provisions of
 the Act and the power is general, as is apparent from reading of section
 30( 1), 30(2) and 30(2)(b). The objective of the Act is to provide protection
 to the micro, small and medium enterprises and to facilitate their
 development. In order to carry out the objective of the Act speedy C
 recovery mechanism has been provided under Rule 5 of the Rule by
 providing that amount awarded in an arbitral award can be recovered as
 arrears of land revenue. No doubt that Rule 5 is inconsistent with the
 provisions contained in section 36(1) of the Act of 1996 which provides
 recovery mechanism under Order 21 of CPC as a decree, but, in the
 matter of providing such remedies, it is open to legislate different remedies D
 which may be inconsistent. It is a question of electing a remedy. Election
 of a remedy for recovery of the amount would depend upon the choice
 of the award-holder. Both the provisions i.e. section 36 of the Act of
 1996 as well as Rule 5 of the Rules of2006 intend to recover the amount
 though by different procedures. Intendment of provisions is same. There
 is no question of any prejudice being caused to the judgment debtor.          E
         14. In Bihar State Co-operative Marketing Union Ltd. v. Unia
 Shankar Sharan & Anr. ( 1992) 4 SCC 196 question arose of plurality
 of the remedies provided under sections 40 and 48 of the Bihar and
 Orissa Cooperative Societies Act, 1935. Both the provisions may be
 attracted to a case. It was held that application of section 40 will not F
 exclude operation of section 48. It is only a question where one of the
 provisions has to be opted. This Court has further held that when two .
 remedies are provided under a statute even if inconsistent, would continue
 to be in operation until one of them is elected for application. Even ifthe
 two remedies happen to be inconsistent, they continue for the person G
 concerned to choose from, until he elects one of them, for commencing
 an action. As no action under section 40 was taken, this Court held that
 section 48 was available to the appellant for recovery of the loss. This
 Court in Bihar State Cooperative Marketing Union Ltd. (supra)
 has laid down thus :
                                                                             H
566             SUPREME COURT REPORTS                           [2017) 6 S.C.R.



A           "6. Validity of plural remedies, if available under the law, cannot
            be doubted. If any standard book on the subject is examined, it
            will be found that the debate is directed to the application of the
            principle of election, where two or more remedies are available to
            a person. Even if the two remedies happen to be inconsistent,
            they continue for the person concerned to choose from, until he
B
            elects one of them, commencing an action accordingly. In the
            present case there is no such problem as no steps under Section
            40 were ever taken by the appellant. The provisions of Section 48
            must, therefore, be held to be available to the appellant for recovery
            of the loss.
c           7. Our view that a matter which may attract Section 40 of the
            Act will continue to be governed by Section 48 also if the necessary
            conditions are fulfilled, is consistent with the decision of this Court
            in Prem Jeet Kumar v. Surender Gandotra arising under the
            Delhi Co-operative Societies Act, 1972. The two Acts are similar
D           and Sections 40 and 48 of the Bihar Act and Sections 59 and 60
            of the Delhi Act are in pari materia. The reported judgment
            followed an earlier decision of this Court in Pentakota Srirakulu
            v. Co-operative Marketing Society Ltd. We accordingly hold
            that the High Court was in error in assuming that the application
            of provisions of Section 48 of the Bihar Act could not be applied
 E
            to the present case for the reason that Section 40 was attracted."
             It is apparent from the aforesaid dictum of this Court that providing
      of plural remedies is valid when two or more remedies are available to a
      person even if inconsistent, they are valid. It is for the person to elect
      one of them and there is no question ofrepugnancy in providing such
 F    remedy.
             15. In "Principles of Statutory Interpretation" by Justice GP.
      Singh, 14'h Edn. while dealing with the question of inconsistency and
      repugnancy, it has been observed that harmonious construction has to
      be adopted and the principle that special provision excludes the application
G     of general provision has not been applied when two provisions deal with
      the remedies for the reason that the validity of plural remedies cannot be
      doubted, even ifthe two remedies are inconsistent, court has to harmonize
      the provisions. Following discussion has been made :
            "(b) Inconsistency and repugnancy to be avoided;
.H          harmonio111 construction
POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                         567
       PRADESH & ORS. [ARUN MISHRA, J.]

           It has already been seen that a statute must be read as a A
    whole and one provision of the Act should be construed with
    reference to other provisions in the same Act so as to make
    consistent enactment of the whole statute. Such a construction
    has the merit of avoiding any inconsistency or repugnancy either
    within a section or between a section and other parts of the statute.
                                                                          B
    It is the duty of the courts to avoid "a head on clash" between
    two sections of the same Act and, "whenever it is possible to do
    so, to construe provisions which appear to conflict so that they
    harmonise". Accordingly, the provisions of the Maharashtra
    Regional and Town Planning Act, 1966, were read together by
    the Supreme Court and after noting the purpose of the Act. The c
    Act was held not to envisage a situation of conflict, and therefore,
  · the edges were required to be ironed out to read those provisions
    of the Act which were slightly incongruous, so that all of them are
    read in consonance with the object of the Act, which is to bring
    about orderly and planned development. It should not be lightly D
    assumed that "Parliament had given with one hand what it took
    away with the other''. The provisions of one section of a statute
    cannot be used to defeat those of another "unless it is impossible
    to effect reconciliation between them". The same rule applies in
    regard to sub-sections of a section. In the words of
    Gajendragadkar, J. "The sub-sections must be read as parts of an E
    integral whole and as being interdependent; an attempt should be
    made in construing them to reconcile them if it is reasonably
    possible to do so, and to avoid repugnancy". As stated by
    Venkatarama Aiyer, J., "The rule of construction is well settled
    that when there are in an enactment two provisions which cannot
    be reconciled with each other, they should be so interpreted that,
                                                                          F
     if possible, effect should be given to both. This is what is known
    as the rule of harmonious construction". That, effect should be
    given to both, is the very essence of the rule. Thus a construction
    that reduces one of the provisions to a "useless lumber" or dead
    letter" is not harmonious construction. To harmonise is not to G
    destroy. A familiar approach in all such cases is to find out which
     of the two apparently conflicting provisions is more general and
   · which is more specific and to construe the more general one as to
     exclude the more specific. The question as to the relative nature
     of the provisions general or special has to be determined with
                                                                          H
568            SUPREME COURT REPORTS                            [2017] 6 S.C.R.



A           reference to the area and extent of their application either generally
            or specially in particular situations. The principle is expressed in
            the maxims Generalia specialibus non derogant, and
            Generalibus specilia derogant. If a special provisions is made
            on a certain matter, that matter is excluded from the general
            provision. Apart from resolving conflict between two provisions
B
            in the Act, the principle can also be used for resolving a conflict
            between a provision in the Act and a rule made under the Act.
            Further, these principles have also been applied in resolving a
            conflict between two different Acts and two provisions in the
            Constitution added by two different Constitutions Amendment Acts
 c          and in the construction of statutory rules and statutory orders.
            But the principle, that a special provision on a matter excludes the
            application of a general provision on that matter, has not been
            applied when the two provisions deal with remedies, for validity
            of plural remedies cannot be doubted. Even if the two remedies
            happen to be inconsistent, they continue for the person concerned
D
            to choose from. Until he elects one of them."
              16. Thus, the submission raised by learned senior counsel on behalf
      of the appellant that Rule 5 is inconsistent and repugnant to the provisions
      of section 36 of the Act ofl 996 cannot withstand judicial scrutiny and is
      liable to be rejected on the anvil of the aforesaid reasoning.
 E
             17. This Court while considering the provisions ofSecuritisation
      and Reconstruction of Financial Assets and Enforcement of Security
      Interest Act, 2002 (SARFAESI Act) in Mardia Chemicals Ltd. & Ors.
      v. Union ofIndia (2004) 4 SCC 311 has held that secured interest can
      be enforced without intervention of the court. This Court has also laid
 .F down that there is a presumption of constitutionality in favour of the
      legislation. While considering presumption in favour of such legislation it
      would be necess}lry to see that the person aggrieved gets a fair deal at
      the hands of those vested with power under such legislation. This Court
      also considered the question whether the SARFAESI Act was uncalled
 G    for and a superimposition of an undesired law in the light of operation of
    · the Recovery of Debts Due to Banks and Financial Institutions Act,
      l 993 in the field. This Court has laid down that given the level of
      indebtedness and NPAs on the balance-sheets of banks and financial
      institutions, the time taken for recovery of debts via the civil courts, the .
      importance of liquid and solvent banks and financial institutions to
 H
  POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                             569
         PRADESH & ORS. [ARUN MISHRA, J.]

  economic progress, especially in the present day global economy with a A
  need to give up old and conventional methods of financing and recovery
  of debts, and the failure of the 1993 Act to bring about the desired results,
  it could not be said that a step taken towards securitization of debts and
  to evolve means for faster recovery ofNPAs was not called for. This
  Court has also laid down that primacy is to be given to public interest B
  over private interest. Thus, the provision of recovery outrightly, without
  recourse to the Civil Court, was upheld. In the instant case, the recovery
  of arrears ofland revenue has been resorted to after adjudication process
  when arbitral award had been passed and when it is not objected to
  within the time prescribed under section 34 of the Act of 1996. Thus, the
  procedure cannot be said to be illegal or arbitrary in any manner and C
·-Cannot be said to be violative ofArticle 14 of the Constitution, as contended
  by the appellant. On the basis of aforesaid reasoning it is clear that
  Code of Civil Procedure cannot be the only remedy. It is open to legislate
  recovery mechanism without interference of Civil Court.
       18. The submission was raised on behalf of the appellant that D
Order 21 of the CPC provides more safeguards under different rules,
which are referred to above, to a judgment debtor to raise various kinds
of objections to file suits and has a right to object also at various stages.
No doubt that a detailed procedure is provided under the CPC. But by
now it is well known that after a decree is obtained, it has become more
difficult to ensure its speedy execution due to misuse of the provisions E
by unscrupulous judgment debtors of a detailed procedure prescribed
for execution of a decree in CPC which was never envisaged. Thus,
providing a speedy recovery by way of arrears of land revenue, in fact,
was the need of the day and Rule 5 has been rightly enacted to ensure
speedy recovery and to ensure that small, micro and medium industries F
do not suffer.
        19. We find no force in the submission that the recovery procedure
 as arrears ofland revenue is harsh. It is quite reasonable and is provided
 in various enactments for recovery of the sums due. The procedure
 cannot be said to be illegal, arbitrary, onerous or harsh in any manner.     G
      20. Learned counsel appearing on behalf of the appellant has
placed reliance on the decision in Agricultural Market Committee v.
Shalimar Chemical Works Ltd. ( 1997) 5 SCC 516 which has been laid
down thus:
                                                                              H"
570      SUPREME COURT REPORTS                            [2017] 6 S.C.R.



A     "24. The power of delegation is a constituent element of the
      legislative power as a whole under Article 245 of the Constitution
      and other relative Articles and when the Legislatures enact laws
      to meet the challenge of the complex socio-economic problems,
      they often find it convenient and necessary to delegate subsidiary
      or ancillary powers to delegates of their choice for carrying out
B
      the policy laid down by the Acts as part of the Administrative
      Law. The Legislature has to lay down the legislative policy and
      prin-ciple to afford guidance for carrying out the S;!ld policy before
      it delegates its subsidiary powers in that behalf (See: Vasantlal
      Maganbhai Sanjanwala v. The State ofBombay and Others, [ 1961]
c      1 SCR 341. This Court in another case, namely, The Municipal
      Corporation ofDelhi v. Birla Cotton, Spinning and Weaving Mills,
      Delhi and Another, AlR (1968) SC 1232 as also in an earlier
      decision in In Re : The Delhi Laws Act, 1912, The Ajmer-Merwara
      (Extension of Laws) Act, 1947, and The Part CStates (Laws)
      Act, 1950, [1951] SCR 747 has laid down the principle that the
D
      Legislature must retain in its own hands the essential legislative
      functions and what can be delegated is the task of subordinate
      legislation necessary for implementing the purposes and objects
      of the Act concerned.
      25. InAvinderSingh v. State ofPuajab, [1979] l SCC 137, Krishna
E     Iyer, J. laid down the following tests for valid delegation of
      legislative power. These are :
      "( l) the legislature cannot efface itself :
      (2) it cannot delegate the plenary or the essential legislative
 F    function;
      (3) even if there be delegation, Parliamentary control over
      delegated legislation should be a living continuity as a constitution-
      al necessity."
      It was further observed as under :
 G.
         "While what constitutes an essential feature cannot be
         delineated in detail it certainly cannot include a change ofpolicy.
         The legislature is the master of legislative policy and if the
         delegate is free to switch policy it may be usurpation of
         legislative power itself." ·
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                              571
        PRADESH & ORS. [ARUN MISHRA, J.]

      26. The principle which, therefore, emerges out is that the essential A
      legislative function consists of the determination of the legislative
      policy and the Legislature cannot abdicate essential legislative
      function in favour of another. Power to make subsidiary legislation
      may be entrusted by the Legislature to another body of its choice
      but the Legislature should, before delegating, enunciate either B
      expressly or by implication, the policy and the principles for the
      guidance of the delegates. These principles also apply to Taxing
      Statutes. The effect of these principles is that the delegate which
      has been authorised to make subsidiary Rules and Regulations
      has to work within the scope of its authority and cannot widen or
      constrict the scope of the Act or the policy laid down thereunder. C
      It cannot, in the garb of making Rules, legislate on the field covered
      by the Act and has to restrict itself to the mode of implementation
      of the policy and purpose of the Act."
       This Court has laid down that the legislature has to lay down the
legislative policy to delegate for carrying out the said policy. What can     D
be delegated is the task of the subordinate legislation necessary for
implementing the purposes and objects of the Act. In the instant case by
exercising the rule making power conferred under Section 30, the purpose
of the Act of2006 is being protected. The rule intends to implement the
object. It cannot be said that authority has been exceeded nor it can be
said that the scope of the Act has been widened or constricted under the      E
garb of rule making power. Object of both provisions is to ensure recovery.
       21. Reliance has also been placed on a decision of this Court in
Dr. Mahachandra Prasad Singh v. Chairman, Bihar Legislative
Council & Ors. (2004) 8 SCC 747 in which this Court has observed
that delegated legislations are subject to certain fundamental factors. F
The delegatee is not intended to travel wider than the object of the
legislature. A delegatee cannot extend the scope or general operation of
the enactment but power is strictly ancillary. This Court has laid down
thus:
      "13. It may be noted that under Paragraph 8, the Chairman or G
      the Speaker of a House is empowered to make rules for giving
      effect to the provisions of the Tenth Schedule. The rules being
      delegated legislation are subject to certain fundamental factors.
      Underlying the concept of delegated legislation is the basic principle
      that the legislature delegates because it cannot directly exert its H
572             SUPREME COURT REPORTS                            [2017] 6 S.C.R.



A           will in every detail. All it can in practice do is to lay dowi:t the
            outline. This means that the intention of the legislature, as indicated
            in the outline (that is the enabling Act), must be the prime guide to
            the meaning of delegated legislation and the extent of the power
            to make it. The true extent of the power governs the legal meaning
            of the delegated legislation. The delegate is not intended to travel
B
            wider than the object of the legislature. The delegate's function is
            to serve and promote that object, while at all times remaining true
            to it. That is the rule of primary intention. Power delegated by an
            enactment does not enable the authority by regiilations to extend
            the scope or general operation of the enactment but is strictly
c           ancillary. It will authorise the provision of subsidiary means of
            carrying into effect what is enacted in the statute itself and will
            cover what is incidental to the execution of its specific provision.
            But such a power will not support attempts to widen the ptirposes
            of the Act, to add new and different means of carrying them out
            or to depart from or vary its ends. (See Section 59 in chapter
D
            "Delegated Legislation" in Francis Bennion 's Statutory
            Interpretation, 3rd Edn.) The aforesaid principle will apply with
            greater rigour where rules have been framed in exercise of power
            conferred by a constitutional provision. No rules can be framed
            which have the effect of either enlarging or restricting the content
E           and amplitude of the relevant constitutional provisions. Similarly, ·
            the rules should be interpreted consistent with the aforesaid
            principle."
             In our opinion Rule 5 of the Rules being a r~medial provision is
      ancillary. It is open to provide for an additional speedier remedy so as to
 F    carry out the objective of the Act.
             22. Reliance has also been placed on a decision of this Court in
      B.K. Srinivasan & Ors. v. State of Karnataka & Ors. ( 1987) I SCC
      618 in which this Court considered the question that subordinate
      legislation, in order to take effect, must be published or promulgated in
G     some suitable manner. Where the parent statute prescribes the mode of
      publication or promulgation that mode must be followed. Mode of
      publication of subordinate legislation should be reasonable, which is
      necessary, only then it will take effect. The question was entirely different.
      Even otherwise procedure for recovery of land revenue is quite
      reasonable.
H
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                              573
        PRADESH & ORS. [ARUN MISHRA, J.]

     23. Reliance has been placed o·n Academy of Nutrition                    A
Improvement & Ors. v. Union of India etc. (2011) 8 SCC 274 in
which this Court has laid down thus :
      "66. Statutes delegating the power to make rules follow a standard
      pattern. The relevant section would first contain a provision
      granting the power to make rules to the delegate in general terms, B
      by using the words "to carry out the provisions of this Act" or "to
      carry out the purposes of this Act". This is usually followed by
      another sub-section enumerating the matters/areas in regard to
      which specific power is delegated by using the words "in particular
      and without prejudice to the generality of the foregoi11g power, C
      such rules may provide for all or any of the following matters''.
      Interpreting such provisions, this Court in a number of decisions
      has held that where power is conferred to make subordinate
      legislation in general terms, the subsequent particularization of
      the matters/topics has to be construed as merely illustrative and
      not limiting the scope of the general power. Consequently, even if D
      the specific enumerated topics in Section 23(1-A) may not
      empower the Central Government to make the impugned rule (Rule
      44-1), making of the rule can be justified with reference to the
      general power conferred on the Central Government under Section
      23(1), provided the rule does not travel beyond the scope of the
      Act.                                                                E

         "But even a general power to make rules or regulations for
         carrying out or giving effect to the Act, is strictly ancillary in
         nature and cannot enable the authority on whom the power is
         conferred to extend the scope of general operation of the A.ct.
         Therefore, such a power 'will not support attempts to widen          F
         the purposes of the Act, to add new and different means to
         carrying them out, to depart from or vary its terms'."
       Considering the question of power of food authority under section
7(iv) to ban a food article in interest of public vis-a-vis power of the
Central Government under section 23 to make rule, it was held that the G
Central Government cannot exercise power under section 23 to ban use
of non-iodised salt for human consumption. Thus, provision of Rule 44-
1 of Prevention of Food Adulteration Rules, 1955 was held to be ultra
vires. Rule 44-1 was wholly outside the scope oftheAct. Itwas held not
to be a rule made or required to be made to carry out. the provisions of H
574             SUPREME COURT REPORTS                          [2017] 6 S.C.R.


A     the Act having regard to its object and the scheme whereas the position
      in the instant case is juxtaposed. Hence the d!!cision is of no help to the
      appellants.
             24. Similarly reliance has been placed on a decision of this Court
      in General Officer Commanding-in-Chief & Anr. v. Dr. Subhash
B     Chandra Yadav & Anr. ( 1988) 2 SCC 351. Rules were framed enabling
      the transfer of one Cantonment Board's employee to another. It was
      held that service was not transferable as such Rule 5 was ultra vires of
      section 280(2)( c) of the Cantonments Act, 1924. On facts the case has
      no application.
c             25. Reliance has also been placed on International Airports
      Authority of India v. K.D. Bali & Anr. ( 1988) 2 SCC 360 in which it
      has been laid down that when subordinate legislation is in conflict with
      the Parent Act then it must give way to the substantive statute. The
      principle has no application in the case of remedial statutory provisions
      as plurality of inconsistent remedies can always be provided and only
D     one remedy has to be chosen. In Avinder Singh" & Ors. v. State oi
      Punjab & Ors. (1979) 1 SCC 137, it has been laid down that a delegate
      is not free to switch policy laid down by the Legislature. On the anvil of
      the aforesaid reasons, the decision is of no utility to the cause espoused.
           26. Reliance has also been placed on Suraj Mall Mohta & Co. v.
 E A. V. Visvanatha Sastri & Anr. (1955) 1 SCR 448 in which it has been
   observed that if persons dealt with by the impugned Act are deprived of
   the substantial and valuable privileges which they would otherwise have
   if they were dealt with under the Indian Income-Tax Act, in that situation
   it is no defense to say that discriminatory procedure also advances the
 F course of justice. The matter has to be judged from the point of view of
   the ordinary reasonable man and not from the point of view of the
   Government. The ordinary reasonable man would say, when the stakes
   are heavy and serious charge of evasion of income-tax are made against
   him, why one person similarly placed should have the advantage
   substantially of the procedure prescribed by the Indian Income Tax Act,
 G while another person similarly situated be deprived of it. The ratio of
   said decision has no application to the instant case, provision in question
   being remedial one and no substantial or valuable privilege is being
   deprived of by Rule 5. It is only procedural provision and intends to
   simplify the procedure of execution, once arbitral award is passed.
 H
 POWER MACHINES INDIA LIMITED v. STATE OF MADHYA                            575
        PRADESH & ORS. [ARUN MISHRA, J.]

       27. Reliance has also been placed on Shree Meenakshi Mills            A
Ltd., Madurai etc. v. Sri A. V. Visvanatha Sastri & Anr. AIR 1955 SC
13 in which this Court has laid down thus:
      "3. The procedure prescribed by the Act for making the
      investigation under its provisions is of a summary and drastic
      nature. It constitutes a departure from the ordinary law of B
      procedure and in certain important aspects is detrimental to the
      persons subjected to it and as such is discriminatory. The substantial
      differences in the normal procedure of the Income Tax Act for
      catching escaped income and in the procedure prescribed by Act
      30of1947, were fully discussed by this Court in Sura) Mal Mohta
      v. Sri A. V. Visvanatha Sastri AIR 1954 SC 545 and require no C
      further discussion here."
       In said case, there was substantial difference in the normal
procedure of the income-tax Act for catching escaped income and in
the procedure prescribed by Act 30 ofTaxation on Income (Investigation
Commission) Act, 1947. The classification made was held to be D
impermissible without any rationale. Such is not the situation in the instant
case. The procedural provision of recovery of arrears of land revenue
cannot be said to be prejudicial to the appellants. Once adjudicatio,n of
dues has been made it was expected of the appellant to honour it after
lapse of time under Section 34 of Act of 1996.                                E
      28. The decision in Magan/al Chhagan/al (P) Ltd. v. Municipal
Corporation of Greater Bombay & Ors. (1974) 2 SCC 402 has also
been referred to in which this Court has laid down thus :
      "14. To summarise: Where a statute providing for a more drastic
      procedure different from the ordinary procedure covers the whole       F
      field covered by the ordinary procedure, as in Anwar Sarkar s
      case and Sura) Mall Moh ta s case without any guidelines as to
      the class of cases in which either procedure is to be resorted to,
      the statute will be hit by Art.14. Even there, as mentioned in
      Sura) Mall Mohta s case (supra) a provision for appeal may             G
      cure the defect. Further, in such cases if from the preamble and
      surrounding circumstances, as well as the provisions of the statute
      themselves explained and amplified by affidavits, necessary
      guidelines could be inferred as in Saurashtra case (supra) and
      Jyoti Pershads case (supra) the statute will not be hit by Art.14.
                                                                             H
576            SUPREME COURT REPORTS                           [2017] 6 S.C.R.



A           Then again where the statute itself covers only a class of cases
            as in Haldar s case (supra) and Bajoria s case (supra) the statute
            will not be bad. The fact that in such cases the executive will
            choose which cases are to be tried under the special procedure
            will not affect the validity of the statute. Therefore, the contention
            that the mere availability of two procedures will vitiate one of
B
            them, that is the special procedure, is not supported by reason or
            authority."
            In Maganlal Chhaganlal (supra), this Court considered the
      alternative procedure for eviction of unauthorized occupants on
      Government premises; one by suit and the other by summary procedure
C     alleged to be more drastic and onerous under Chapter V-A of the Bombay
      Municipal Corporation Act, 1888 or the Bombay Government Premises .
      Act, 1955.
             The procedure for recovery ofland revenue envisaged under Rule
      5 of the Rules could not be said to be discriminatory, it being quite
D     reasonable procedure. It cannot be said to be harsh or drastic but is
      quite a reasonable procedure and it furthers the mandate of the Act.
      The difference between the procedure of execution of Rule 5 and that
      of CPC cannot be said to be unconscionable so as to attract the vice of
      discrimination.
 E           29. Resultantly, the appeal is found to be without any merit and
      the same is hereby dismissed. IA No. 6 of 2017 has been filed for de-
      freezing the bank account of the appellant. In case, the appellant has
      deposited the amount ofRs.5,29,58,937/-as per the fresh recovery citation
      No.484002 and the interest as well, till the -date when the amount was
 F    deposited, it would be open to the concerned Tehsildar to de-freeze the
      account on being satisfied that the amount has been so deposited. The
      cost is quantified at Rs.50,000/- to be deposited in Supreme Court
      Advocates on Record Welfare Trust within six weeks.


      Divya Pandey                                                 Appeal dismissed.