https://www.taxtmi.com/caselaws?id=277202 The court found the arrest and detention of the petitioner under Section 48 of the Madras Revenue Recovery Act to be illegal as it violated Articles 14, 21, and 22 of the Constitution. The court declared Section 48 "ultra vires" and ordered the petitioner's release, emphasizing the need for legislative amendments to ensure proper judicial proceedings and safeguards for cases of wilful tax default. en-us Fri, 23 Jul 1954 00:00:00 +0530 Wed, 28 Nov 2018 18:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277202 The court found the arrest and detention of the petitioner under Section 48 of the Madras Revenue Recovery Act to be illegal as it violated Articles 14, 21, and 22 of the Constitution. The court declared Section 48 "ultra vires" and ordered the petitioner's release, emphasizing the need for legislative amendments to ensure proper judicial proceedings and safeguards for cases of wilful tax default. Case-Laws Income Tax Fri, 23 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277202