STATE OF KERALA vs V.R. KALLIYANIKUTTY

The Supreme Court ruled that debts barred by the Limitation Act cannot be recovered under the Kerala Revenue Recovery Act, 1968, as there is no provision in the Act that creates a substantive right to recover such debts. The Court upheld the Full Bench decision of the Kerala High Court, which overruled earlier Division Bench judgments that allowed recovery of time-barred debts. The Court emphasized that the provisions of the Kerala Revenue Recovery Act are meant for the recovery of public revenue and not for time-barred debts.