https://www.taxtmi.com/caselaws?id=277202 Executive arrest and imprisonment for income-tax recovery were treated as constitutionally defective because the recovery scheme gave the Collector an unguided choice between materially different procedures, including one without notice, hearing, or judicial scrutiny. That open-ended discretion was held arbitrary and discriminatory, offending Article 14. The arrest mechanism was also held inconsistent with Article 22(1) and 22(2) because it authorised detention by executive warrant without prior hearing, production before a Magistrate, or other judicial safeguards. The detention could not be sustained under the impugned recovery provisions, and release from custody followed. 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 Executive arrest and imprisonment for income-tax recovery were treated as constitutionally defective because the recovery scheme gave the Collector an unguided choice between materially different procedures, including one without notice, hearing, or judicial scrutiny. That open-ended discretion was held arbitrary and discriminatory, offending Article 14. The arrest mechanism was also held inconsistent with Article 22(1) and 22(2) because it authorised detention by executive warrant without prior hearing, production before a Magistrate, or other judicial safeguards. The detention could not be sustained under the impugned recovery provisions, and release from custody followed. Case-Laws Income Tax Fri, 23 Jul 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277202