https://www.taxtmi.com/caselaws?id=155318 Arrest and detention in civil prison for non-payment of sales tax under the Revenue Recovery Act can be ordered only if the statutory preconditions in section 48 are satisfied. The arrears must first be incapable of realisation through sale of the defaulter's or surety's property, and the Collector must have reason to believe that payment is being wilfully withheld or evaded fraudulently. The provision also requires notice and enquiry so the defaulter can contest the grounds for arrest. Without compliance with this procedure, arrest and imprisonment cannot be lawfully ordered. en-us Tue, 15 Sep 1987 00:00:00 +0530 Tue, 03 Sep 2013 15:00:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155318 Arrest and detention in civil prison for non-payment of sales tax under the Revenue Recovery Act can be ordered only if the statutory preconditions in section 48 are satisfied. The arrears must first be incapable of realisation through sale of the defaulter's or surety's property, and the Collector must have reason to believe that payment is being wilfully withheld or evaded fraudulently. The provision also requires notice and enquiry so the defaulter can contest the grounds for arrest. Without compliance with this procedure, arrest and imprisonment cannot be lawfully ordered. Case-Laws VAT and Sales Tax Tue, 15 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155318