Civil arrest for tax default requires statutory preconditions, notice, and enquiry before detention can be ordered.

Arrest and detention in civil prison for non-payment of sales tax under the Revenue Recovery Act can be ordered only if the statutory preconditions in section 48 are satisfied. The arrears must first be incapable of realisation through sale of the defaulter's or surety's property, and the Collector must have reason to believe that payment is being wilfully withheld or evaded fraudulently. The provision also requires notice and enquiry so the defaulter can contest the grounds for arrest. Without compliance with this procedure, arrest and imprisonment cannot be lawfully ordered.

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Issues: Whether an order of arrest and detention in civil prison for non-payment of sales tax could be made without complying with the preconditions and procedure implicit in section 48 of the Revenue Recovery Act.

Analysis: Section 48 permits arrest and imprisonment of a defaulter only when the arrears cannot be realised by sale of the defaulter's or surety's property and the Collector has reason to believe that the defaulter or surety is wilfully withholding payment or has acted fraudulently to evade payment. The provision necessarily requires notice and enquiry so that the defaulter has an opportunity to show that the statutory grounds for arrest do not exist. Without following this procedure, the power to order arrest and imprisonment cannot be exercised.

Conclusion: The impugned arrest orders were not sustainable, and restraint against arrest and detention was warranted except in accordance with section 48 of the Revenue Recovery Act.

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