https://www.taxtmi.com/caselaws?id=7854 Recovery proceedings could not be continued once the Income-tax Officer treated the assessee as not in default during the pending appeal, and the earlier recovery certificate did not authorise further coercive action by revenue officers. The statutory protections relied on under the Income-tax Act and the U.P. Land Revenue Act did not validate unlawful proceedings, and the wrongful arrest and detention were actionable in tort as false imprisonment. Proof of express malice was unnecessary; malice in law could be inferred from the unlawful act, and the officers could not rely on ignorance of law or purported good faith where they failed to act with due care. Damages for false imprisonment were restored and enhanced with costs. en-us Mon, 27 Jul 1970 00:00:00 +0530 Mon, 23 Mar 2009 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7854 Recovery proceedings could not be continued once the Income-tax Officer treated the assessee as not in default during the pending appeal, and the earlier recovery certificate did not authorise further coercive action by revenue officers. The statutory protections relied on under the Income-tax Act and the U.P. Land Revenue Act did not validate unlawful proceedings, and the wrongful arrest and detention were actionable in tort as false imprisonment. Proof of express malice was unnecessary; malice in law could be inferred from the unlawful act, and the officers could not rely on ignorance of law or purported good faith where they failed to act with due care. Damages for false imprisonment were restored and enhanced with costs. Case-Laws Income Tax Mon, 27 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7854