Arrest and detention of tax defaulters: require notice, recorded factual satisfaction, and only minimal necessary force. Before committing a person to civil prison the Tax Recovery Officer must issue and serve a notice calling on the defaulter to appear and show cause, judicially apply his mind to factual questions (such as dishonest transfer or concealment of property or availability of means to pay) and record in writing his satisfaction that the statutory conditions for detention are met; a warrant may be issued if the officer honestly believes the defaulter is likely to abscond, and any force used to effect arrest must be limited to what is strictly necessary.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arrest and detention of tax defaulters: require notice, recorded factual satisfaction, and only minimal necessary force.
Before committing a person to civil prison the Tax Recovery Officer must issue and serve a notice calling on the defaulter to appear and show cause, judicially apply his mind to factual questions (such as dishonest transfer or concealment of property or availability of means to pay) and record in writing his satisfaction that the statutory conditions for detention are met; a warrant may be issued if the officer honestly believes the defaulter is likely to abscond, and any force used to effect arrest must be limited to what is strictly necessary.
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