Law:

Section:

Section 222, read, with rules 73, 76, 75 and 77 of the Second Schedule to the Income-tax Act, 1961 - Collection and recovery of tax - Certificate proceedings - Assessment year 1984-85 - Whether no final order of detention in civil prison can be passed by TRO against any defaulter unless TRO, for reasons to be recorded in writing, is satisfied that either defaulter, with object or effect of obstructing execution of certificate has, after drawing of certificate by TRO, dishonestly transferred, concealed or removed any part of his property or TRO is satisfied that defaulter has or had, since drawing up of certificate by TRO, means to pay arrears, or some substantial part thereof and refuses or neglects or has refused or neglected to pay same - Held, yes - Whether it is interim detention under which a defaulter can be entrusted to custody of such officer as TRO may think suit pending conclusion of inquiry and such interim detention can not be said to be detention in civil prison and that too in execution of certificate - Held, yes - Whether ceiling limit of six months or six weeks of detention in civil prison as provided in rule 77(1) attaches to final order of detention under rule 76(1) and does not take in its sweep any period spent in interim custody pursuant to orders passed under rule 75 or any time spent after interim arrest as per rule 73(2) - Held, yes FACTS The petitioner was a Pakistani national. He entered India on -10-10-1981 to meet his near relatives in India The customs authorities raided the premises relating to the petitioner and seized gold along with some documents from the possession of the petitioner. The petitioner was prosecuted under various laws and he was convicted and sentenced to suffer rigorous imprisonment for seven years. During the assessment year 1984-85 the petitioner was assessed to income-tax and the income-tax dues were held payable for the said assessment year. The TRO, for the reasons recorded in writing passed an order of arrest of the petitioner under rule 73(2) on the ground that the petitioner was likely to go away from the local jurisdiction of the TRO resulting in delayed execution of the certificate. When the petitioner…

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