https://www.taxtmi.com/caselaws?id=364106 Detention in civil prison for recovery of income-tax arrears was upheld where the Tax Recovery Officer followed the prescribed recovery procedure, including notice under Rule 73 of the Second Schedule and substituted service when ordinary service failed. The Court treated the detenu's reliance on Section 57 CrPC as misplaced in the tax-recovery context and found no breach of Articles 21 or 22 because the detention arose from statutory recovery steps and was not shown to be without jurisdiction or otherwise illegal. The arrest and detention were therefore lawful, and the challenge failed. en-us Mon, 09 Jul 2018 00:00:00 +0530 Mon, 01 Oct 2018 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364106 Detention in civil prison for recovery of income-tax arrears was upheld where the Tax Recovery Officer followed the prescribed recovery procedure, including notice under Rule 73 of the Second Schedule and substituted service when ordinary service failed. The Court treated the detenu's reliance on Section 57 CrPC as misplaced in the tax-recovery context and found no breach of Articles 21 or 22 because the detention arose from statutory recovery steps and was not shown to be without jurisdiction or otherwise illegal. The arrest and detention were therefore lawful, and the challenge failed. Case-Laws Income Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364106