Law:

Section:

Section 222 of the Income-tax Act, 1961 (Corresponding to section 46(2) of the Indian Income-tax Act, 1922) - Collection and recovery of tax - Certificate proceedings - Assessment years 1947-48 to 1953-54 - Whether Collector has power to order arrest and detain a defaulter - Held, yes FACTS One 'P' was arrested under orders of the Collector, for non payment of income tax amounts due fro the assessment years 1947-48 to 1953-54 on the strength of certificates issued under section 46(2) of the 1922 Act. He was detained in the Jail. This habeas corpus petition was filed challenging the legality, validity and propriety of the order of detention in a civil prison made by the Collector. HELD A combined reading of sub-section (2) of section 46 of the 1922 Act and section 48 of the Revenue Recovery Act, 1864 would show that the Collector has power to order an arrest and detain a defaulter in accordance with the provisions of the Code of Civil Procedure ,1908 in much the same way as a civil court would have done under the Code for recovering an amount due under a decree. The averments of the petitioner that the defaulter was not produced before the Collector, nor was he given an opportunity to show cause why he should not be committed, was clearly unjustified because the defaulter was arrested on 9-7-1959, and was produced before the Collector. An inquiry was held in his presence when the statements of the defaulter as well as that of the ITO were recorded and the defaulter was asked by the Collector whether he would pay the amount, to which he pleaded inability and ill-health. But the Collector noted that the defaulter was in good health. There was nothing more that the Collector could have done and being satisfied that the defaulter was evading payment of tax, committed him to the civil prison. The defaulter was produced before the High Court and there was not the slightest doubt, that the Collector was right, when he said that the defaulter was in good health. Even before the High Court appeared to be well, though feigning illness in the initial stages of the hearing. The facts and circumstances of this case did not justify the holding that the provisions of law as to…

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