https://www.taxtmi.com/caselaws?id=158753 Arrest and detention for recovery of tax arrears could be ordered only after the authority formed a reasoned satisfaction, on relevant material, that detention would compel payment, and the defaulter was given an opportunity to explain genuine inability to pay; the detention orders were therefore invalid for lack of inquiry and natural justice compliance. A single recovery certificate covering a consolidated demand for several assessment years could not support detention beyond the statutory maximum period, so detention beyond 15 days was without jurisdiction. The objection that the recovery machinery did not apply in Delhi's municipal areas was rejected because the later sales tax law applied the land revenue recovery process throughout Delhi. en-us Thu, 06 Jul 1995 00:00:00 +0530 Wed, 06 Nov 2013 15:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158753 Arrest and detention for recovery of tax arrears could be ordered only after the authority formed a reasoned satisfaction, on relevant material, that detention would compel payment, and the defaulter was given an opportunity to explain genuine inability to pay; the detention orders were therefore invalid for lack of inquiry and natural justice compliance. A single recovery certificate covering a consolidated demand for several assessment years could not support detention beyond the statutory maximum period, so detention beyond 15 days was without jurisdiction. The objection that the recovery machinery did not apply in Delhi's municipal areas was rejected because the later sales tax law applied the land revenue recovery process throughout Delhi. Case-Laws VAT and Sales Tax Thu, 06 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158753