https://www.taxtmi.com/caselaws?id=18254 Detention in civil prison for recovery of income-tax dues was treated as unlawful where the mandatory steps under the Second Schedule were not followed. Proper notice, valid service, an effective show-cause opportunity, and recorded satisfaction by the Tax Recovery Officer were required; defective notice, unproved service, and an order lacking reasons on the detenu's means or refusal to pay vitiated the detention. The procedural safeguards were treated as mandatory because they protect personal liberty. Habeas corpus was held maintainable where detention is without jurisdiction or shows an error of law on the face of the record, even in a tax recovery matter, and release was warranted, leaving the revenue free to proceed afresh in accordance with law. en-us Wed, 13 Mar 1996 00:00:00 +0530 Tue, 29 Sep 2009 16:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18254 Detention in civil prison for recovery of income-tax dues was treated as unlawful where the mandatory steps under the Second Schedule were not followed. Proper notice, valid service, an effective show-cause opportunity, and recorded satisfaction by the Tax Recovery Officer were required; defective notice, unproved service, and an order lacking reasons on the detenu's means or refusal to pay vitiated the detention. The procedural safeguards were treated as mandatory because they protect personal liberty. Habeas corpus was held maintainable where detention is without jurisdiction or shows an error of law on the face of the record, even in a tax recovery matter, and release was warranted, leaving the revenue free to proceed afresh in accordance with law. Case-Laws Income Tax Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18254