https://www.taxtmi.com/caselaws?id=144158 Arrest and imprisonment under the revenue recovery law are treated as an alternative recovery mode, so prior actual sale of the defaulter's property is not a condition precedent where the Collector can rationally conclude that sale would not substantially satisfy the arrears. The Collector's belief that payment was being wilfully withheld or fraudulently evaded was supported by concealment of accounts, alienation of property, discontinuance of business, and similar conduct. A joint-family defence also failed where the petitioner was the registered dealer and, in any event, the business discontinuance attracted joint and several liability. Execution of the arrest warrant by a police officer was held lawful in the absence of a statutory restriction. en-us Fri, 15 Oct 1965 00:00:00 +0530 Sat, 20 Apr 2013 14:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144158 Arrest and imprisonment under the revenue recovery law are treated as an alternative recovery mode, so prior actual sale of the defaulter's property is not a condition precedent where the Collector can rationally conclude that sale would not substantially satisfy the arrears. The Collector's belief that payment was being wilfully withheld or fraudulently evaded was supported by concealment of accounts, alienation of property, discontinuance of business, and similar conduct. A joint-family defence also failed where the petitioner was the registered dealer and, in any event, the business discontinuance attracted joint and several liability. Execution of the arrest warrant by a police officer was held lawful in the absence of a statutory restriction. Case-Laws VAT and Sales Tax Fri, 15 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144158