https://www.taxtmi.com/caselaws?id=127559 Arrears assessed against a Hindu undivided family could not be enforced by arrest and detention of junior members because that mode of execution applies to a natural person and no express provision made them personally liable. The recovery laws permitted realization as arrears of land revenue and execution by attachment, sale, arrest or detention, but section 25A could not be used by analogy to impose personal liability in an undivided family case. The civil suit was also not barred, because the plaintiffs were neither the certificate-debtor nor its representatives for purposes of the statutory bar on questions relating to a certificate. Relief against execution by arrest and detention was therefore available. en-us Wed, 04 Jan 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127559 Arrears assessed against a Hindu undivided family could not be enforced by arrest and detention of junior members because that mode of execution applies to a natural person and no express provision made them personally liable. The recovery laws permitted realization as arrears of land revenue and execution by attachment, sale, arrest or detention, but section 25A could not be used by analogy to impose personal liability in an undivided family case. The civil suit was also not barred, because the plaintiffs were neither the certificate-debtor nor its representatives for purposes of the statutory bar on questions relating to a certificate. Relief against execution by arrest and detention was therefore available. Case-Laws VAT and Sales Tax Wed, 04 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127559