https://www.taxtmi.com/caselaws?id=127815 A statutory direction that tax or licence fee is recoverable "as if it were a fine" imports only the recovery procedure for a fine and does not make the amount a penal fine in law. Imprisonment in default is therefore unavailable unless the statute expressly authorises such detention for the liability in question. The court held that arrest and imprisonment for non-payment of the tax and licence fee were illegal, and recovery could proceed only through the procedure prescribed for recovery of a fine, subject to its limits. en-us Fri, 10 Jul 1959 00:00:00 +0530 Mon, 18 Mar 2013 15:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127815 A statutory direction that tax or licence fee is recoverable "as if it were a fine" imports only the recovery procedure for a fine and does not make the amount a penal fine in law. Imprisonment in default is therefore unavailable unless the statute expressly authorises such detention for the liability in question. The court held that arrest and imprisonment for non-payment of the tax and licence fee were illegal, and recovery could proceed only through the procedure prescribed for recovery of a fine, subject to its limits. Case-Laws VAT and Sales Tax Fri, 10 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127815