Law:

Section:

Section 222 of the Income-tax Act, 1961 (Corresponding to section 46(2) of the Indian Income-tax Act, 1922), read with articles 14 and 21 of the Constitution - Collection and recovery of tax - Certificate proceedings - Assessment years 1943-44 to 1947-48 and 1951-52 - Assessee who defaulted in respect of income-tax demand was arrested and was being detained in jail in execution of warrant of arrest issued under section 13 of Bombay City Land Revenue Act, 1876, in pursuance of certificate issued under section 46(2) of 1922 Act - Petitioner filed instant application under article 32 of constitution for production and release of assessee on ground that recovery certificate to Collector was void under article 13(1) of Constitution in that same offended articles 21 and 14 of Constitution - Whether as long as section 13 of 1876 Act and section 46(2) of 1922 Act stand no compliant can be made of infringement of article 21 of constitution, for those two sections constitute a procedure established by law - Held, yes - Whether proviso to section 46(2) of 1922 Act does not indicate a different and alternative mode of recovery of certified amount of tax but only confers additional powers on Collector for better and more effective application of only mode of recovery authorised by body of sub-section (2) of section 46 of 1922 Act and thus, there is no question of possibility of any discrimination at all - Held, yes - Whether grouping of income-tax defaulters into separate categories or classes Statewise is certainly a territorial classification which is based on an intelligible diffrentia and subjection, for purposes of recovery of certified demand, of each of such classes of defaulters to same coercive process devised by their own State, on a consideration of local needs, for recovery of their own public demands, cannot be regarded as bereft of a reasonable nexus or correlation between basis of classification and object sought to be achieved by 1922 Act any more than it can be so regarded with respect to respective State laws - Held, yes - Whether, therefore, instant application was to be dismissed - Held, yes FACTS The assessee was the sole proprietor of a business…

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