https://www.taxtmi.com/caselaws?id=144116 Section 48 of the Revenue Recovery Act permits arrest for tax recovery only when the defaulter is believed to be wilfully withholding payment or acting fraudulently, and the arrears cannot be realised by sale of the defaulter's property. The power is therefore conditional on first proceeding against the property and finding that sale is insufficient to satisfy the demand. On the facts described, the authorities had not shown that the dues could not be recovered from the petitioner's properties, so the arrest was without jurisdiction and could not be sustained. en-us Thu, 14 Jul 1966 00:00:00 +0530 Fri, 19 Apr 2013 17:28:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144116 Section 48 of the Revenue Recovery Act permits arrest for tax recovery only when the defaulter is believed to be wilfully withholding payment or acting fraudulently, and the arrears cannot be realised by sale of the defaulter's property. The power is therefore conditional on first proceeding against the property and finding that sale is insufficient to satisfy the demand. On the facts described, the authorities had not shown that the dues could not be recovered from the petitioner's properties, so the arrest was without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Thu, 14 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144116