https://www.taxtmi.com/caselaws?id=25189 In proceedings for arrest and detention in civil prison for tax arrears, the Kerala HC noted that the Tax Recovery Officer's enquiry was proper where the defaulter appeared with counsel, was heard, and the materials were considered before the order under rule 76 was passed; a same-day enquiry did not by itself invalidate the process because sufficient opportunity to meet the Revenue's case was given. It also stated that an order under rule 76 was appealable under rule 86(1)(c), and writ interference under Article 226 was unwarranted where no statutory appeal was pursued and no valid reason was shown. The decision therefore sustained the arrest-and-detention order and treated the factual finding on means and refusal to pay as not open to writ challenge. en-us Tue, 20 Oct 1987 00:00:00 +0530 Wed, 27 Jan 2010 11:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25189 In proceedings for arrest and detention in civil prison for tax arrears, the Kerala HC noted that the Tax Recovery Officer's enquiry was proper where the defaulter appeared with counsel, was heard, and the materials were considered before the order under rule 76 was passed; a same-day enquiry did not by itself invalidate the process because sufficient opportunity to meet the Revenue's case was given. It also stated that an order under rule 76 was appealable under rule 86(1)(c), and writ interference under Article 226 was unwarranted where no statutory appeal was pursued and no valid reason was shown. The decision therefore sustained the arrest-and-detention order and treated the factual finding on means and refusal to pay as not open to writ challenge. Case-Laws Income Tax Tue, 20 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25189