https://www.taxtmi.com/caselaws?id=157855 Section 65 of the Kerala Revenue Recovery Act permits arrest only after statutory demand and only if the District Collector is satisfied that the defaulter is wilfully withholding payment or has the means to pay and refuses or neglects to do so. Because arrest and detention are a drastic recovery measure, the Collector must conduct an independent and fair enquiry into a plea of lack of means before drawing that conclusion. Reliance on the Tahsildar's report, without such independent assessment, does not satisfy the statutory safeguard. The arrest and detention order was therefore invalid and was set aside. en-us Tue, 11 Jul 1995 00:00:00 +0530 Fri, 11 Oct 2013 15:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157855 Section 65 of the Kerala Revenue Recovery Act permits arrest only after statutory demand and only if the District Collector is satisfied that the defaulter is wilfully withholding payment or has the means to pay and refuses or neglects to do so. Because arrest and detention are a drastic recovery measure, the Collector must conduct an independent and fair enquiry into a plea of lack of means before drawing that conclusion. Reliance on the Tahsildar's report, without such independent assessment, does not satisfy the statutory safeguard. The arrest and detention order was therefore invalid and was set aside. Case-Laws VAT and Sales Tax Tue, 11 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157855