https://www.taxtmi.com/caselaws?id=6749 Section 13(1) of the Finance Act, 1950 was treated as preserving the pre-existing Travancore income-tax law for levy, assessment and recovery for the relevant period, and "collection" was read broadly to cover the recovery process. Because the Travancore law did not authorise arrest and detention in civil prison for income-tax recovery, a composite custody order based on such tax was held unsustainable. The Court also stated that res judicata did not apply because the earlier matter concerned a different statutory context, and that an alternative remedy or a technical objection to who filed the petition did not bar habeas-type relief where personal liberty was allegedly restrained without authority of law. en-us Thu, 13 Jan 1966 00:00:00 +0530 Sun, 01 Feb 2009 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6749 Section 13(1) of the Finance Act, 1950 was treated as preserving the pre-existing Travancore income-tax law for levy, assessment and recovery for the relevant period, and "collection" was read broadly to cover the recovery process. Because the Travancore law did not authorise arrest and detention in civil prison for income-tax recovery, a composite custody order based on such tax was held unsustainable. The Court also stated that res judicata did not apply because the earlier matter concerned a different statutory context, and that an alternative remedy or a technical objection to who filed the petition did not bar habeas-type relief where personal liberty was allegedly restrained without authority of law. Case-Laws Income Tax Thu, 13 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6749