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        Case ID :
        VAT and Sales Tax

        Warrant of arrest - willful defaulter - Recovery of arrears of...

        Court Overturns Arrest Warrant for Sales Tax Defaulter; District Collector Failed Objective Assessment u/s 65.

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                          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.
                                Warrant of arrest - willful defaulter - Recovery of arrears of sales tax dues - The reports of the revenue officials that, the defaulter is living in a highly financial family background with financially sound relatives and friends are not factors relevant under S. 65 of the Act to make an order for the detention of the defaulter in the civil prison. No objective assessment of facts and the factors relevant under S. 65 of the Act was made by the District Collector to make an order for the detention of the defaulter in civil prison. There is nothing on record before the District Collector to hold that the defaulter has means to pay the arrears, or the defaulter is willfully withholding payment of arrears of sales tax or has dishonestly transferred his property or guilty of fraudulent conduct. - the defaulter is set free - HC
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