Tax recovery and arrest powers must follow statutory preconditions; arrest is premature until sale of distrained property proves insufficient.

Recovery provisions under the sales tax enactment and the Revenue Recovery Act were treated as distinct and independent mechanisms for speedy realisation of public dues, and the availability of multiple modes of recovery did not offend Article 14 because the classifications operated in different fields with a rational nexus to the statutory object. The power of arrest under section 48 of the Madras Revenue Recovery Act, 1864 arose only after the condition precedent was met, namely that the arrears could not be realised by sale of the defaulter's property. Where the distrained properties had not first been sold and insufficiency of the proceeds had not been ascertained, arrest proceedings were premature and without jurisdiction.

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Issues: (i) Whether the availability of different modes of recovery under the sales tax enactment and the Revenue Recovery Act offended Article 14 of the Constitution of India. (ii) Whether proceedings for arrest under section 48 of the Madras Revenue Recovery Act, 1864 could be initiated before the distrained properties were sold and the sale proceeds found insufficient to satisfy the tax arrears.

Issue (i): Whether the availability of different modes of recovery under the sales tax enactment and the Revenue Recovery Act offended Article 14 of the Constitution of India.

Analysis: The recovery provisions were treated as distinct and independent methods intended to secure speedy realisation of public dues. The classification between civil recovery, criminal penalty, and arrest for fraudulent evasion was held to have a rational nexus with the object of the legislation. The existence of discretion in selecting the statutory remedy did not, by itself, establish hostile discrimination where the statutory provisions operated in different fields and on different factual predicates.

Conclusion: The challenge under Article 14 failed and the recovery scheme was held not to be discriminatory.

Issue (ii): Whether proceedings for arrest under section 48 of the Madras Revenue Recovery Act, 1864 could be initiated before the distrained properties were sold and the sale proceeds found insufficient to satisfy the tax arrears.

Analysis: The power of arrest under section 48 was held to arise only after the statutory condition precedent was satisfied, namely that the arrears could not be liquidated by sale of the defaulter's property. Since the authorities had distrained properties but had not first sold them or ascertained insufficiency of the sale proceeds, the invocation of arrest proceedings was premature and without jurisdiction.

Conclusion: The arrest proceedings were not sustainable until the distrained properties were sold and the statutory precondition was complied with.

Final Conclusion: The writ petition succeeded to the extent that the impugned arrest proceedings were quashed for non-compliance with the statutory precondition, while the broader constitutional challenge to the recovery scheme was rejected.

Ratio Decidendi: The statutory power to arrest for recovery of tax arrears can be exercised only after the authority first satisfies the condition precedent that the arrears cannot be realised by sale of the defaulter's property.

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