Income-tax recovery detention upheld where statutory notice, substituted service, and warrant procedure were followed.

Detention in civil prison for recovery of income-tax arrears was upheld where the Tax Recovery Officer followed the prescribed recovery procedure, including notice under Rule 73 of the Second Schedule and substituted service when ordinary service failed. The Court treated the detenu's reliance on Section 57 CrPC as misplaced in the tax-recovery context and found no breach of Articles 21 or 22 because the detention arose from statutory recovery steps and was not shown to be without jurisdiction or otherwise illegal. The arrest and detention were therefore lawful, and the challenge failed.

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Issues: Whether the detenu's arrest and detention in civil prison for recovery of income-tax arrears were illegal for non-compliance with the prescribed procedure under the Income-tax Act and for alleged violation of Articles 21 and 22 of the Constitution of India and Section 57 of the Code of Criminal Procedure, 1973.

Analysis: The detenu had substantial income-tax arrears and his property had already been attached for recovery. The record showed service of notice under Rule 73 of the Second Schedule to the Income-tax Act, 1961, including substituted service where ordinary service was ineffective, followed by issuance and service of a warrant of detention in civil prison after non-payment and non-response. The Court held that the Tax Recovery Officer acted within the statutory framework governing recovery of tax dues. It further held that the reliance on Section 57 of the Code of Criminal Procedure, 1973 was misplaced in the context of tax-recovery detention, and that no violation of Articles 21 and 22 was made out where the detention flowed from the prescribed recovery procedure and was not shown to be without jurisdiction or otherwise illegal.

Conclusion: The arrest and detention were held to be lawful, and the challenge to the detention failed.

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