https://www.taxtmi.com/caselaws?id=413831 Section 65 of the Kerala Revenue Recovery Act, 1968 permits arrest and detention in civil prison only where the District Collector forms satisfaction on relevant material that the defaulter is willfully withholding payment, has dishonestly transferred property, has acted fraudulently to evade recovery, or has the means to pay but refuses or neglects to do so. That satisfaction must rest on an objective assessment of facts, not on speculation about family background or a possible future claim over property. On the materials described, there was no reliable basis to find means to pay or fraudulent conduct, so the detention order could not be sustained and was quashed. en-us Mon, 06 Sep 2021 00:00:00 +0530 Fri, 22 Oct 2021 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413831 Section 65 of the Kerala Revenue Recovery Act, 1968 permits arrest and detention in civil prison only where the District Collector forms satisfaction on relevant material that the defaulter is willfully withholding payment, has dishonestly transferred property, has acted fraudulently to evade recovery, or has the means to pay but refuses or neglects to do so. That satisfaction must rest on an objective assessment of facts, not on speculation about family background or a possible future claim over property. On the materials described, there was no reliable basis to find means to pay or fraudulent conduct, so the detention order could not be sustained and was quashed. Case-Laws VAT and Sales Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413831