https://www.taxtmi.com/caselaws?id=159472 Re-arrest of a sales tax defaulter in civil prison is not barred in every case, but it cannot be ordered mechanically after an earlier detention. The recovery framework under the Haryana General Sales Tax Act, 1973 permits dues to be recovered as arrears of land revenue and allows transfers made to defeat revenue to be treated as void, yet repeated detention is justified only where there is positive material showing present means to pay or a deliberate attempt to defraud the revenue. Mere inability to pay, including genuine insolvency, does not warrant further detention because it serves no practical recovery purpose. Limited protection was therefore given against immediate re-arrest, while the authorities retained power to act again on fresh material. en-us Fri, 05 Nov 1993 00:00:00 +0530 Tue, 26 Nov 2013 12:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159472 Re-arrest of a sales tax defaulter in civil prison is not barred in every case, but it cannot be ordered mechanically after an earlier detention. The recovery framework under the Haryana General Sales Tax Act, 1973 permits dues to be recovered as arrears of land revenue and allows transfers made to defeat revenue to be treated as void, yet repeated detention is justified only where there is positive material showing present means to pay or a deliberate attempt to defraud the revenue. Mere inability to pay, including genuine insolvency, does not warrant further detention because it serves no practical recovery purpose. Limited protection was therefore given against immediate re-arrest, while the authorities retained power to act again on fresh material. Case-Laws VAT and Sales Tax Fri, 05 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159472