https://www.taxtmi.com/caselaws?id=150215 Recovery provisions under the sales tax enactment and the Revenue Recovery Act were treated as distinct and independent mechanisms for speedy realisation of public dues, and the availability of multiple modes of recovery did not offend Article 14 because the classifications operated in different fields with a rational nexus to the statutory object. The power of arrest under section 48 of the Madras Revenue Recovery Act, 1864 arose only after the condition precedent was met, namely that the arrears could not be realised by sale of the defaulter's property. Where the distrained properties had not first been sold and insufficiency of the proceeds had not been ascertained, arrest proceedings were premature and without jurisdiction. en-us Mon, 05 Jul 1971 00:00:00 +0530 Fri, 10 May 2013 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150215 Recovery provisions under the sales tax enactment and the Revenue Recovery Act were treated as distinct and independent mechanisms for speedy realisation of public dues, and the availability of multiple modes of recovery did not offend Article 14 because the classifications operated in different fields with a rational nexus to the statutory object. The power of arrest under section 48 of the Madras Revenue Recovery Act, 1864 arose only after the condition precedent was met, namely that the arrears could not be realised by sale of the defaulter's property. Where the distrained properties had not first been sold and insufficiency of the proceeds had not been ascertained, arrest proceedings were premature and without jurisdiction. Case-Laws VAT and Sales Tax Mon, 05 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150215