https://www.taxtmi.com/caselaws?id=49653 A recovery statute authorising arrest for wilful non-payment of public dues was upheld as a lawful coercive measure, not punitive detention. The Court treated the deprivation of liberty as governed by Article 21 and held that, where the procedure is established by law, related Article 19 objections fail; the provisions were therefore not unconstitutional under Articles 14, 19, 21 or 22. It further construed the recovery scheme to permit arrest without prior hearing once statutory conditions were met, subject to judicial scrutiny of the Collector's belief, and held that payment of the arrears entitled the defaulter to release. The arrest and recovery proceedings were sustained. en-us Thu, 11 Apr 1957 00:00:00 +0530 Mon, 08 Sep 2014 08:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49653 A recovery statute authorising arrest for wilful non-payment of public dues was upheld as a lawful coercive measure, not punitive detention. The Court treated the deprivation of liberty as governed by Article 21 and held that, where the procedure is established by law, related Article 19 objections fail; the provisions were therefore not unconstitutional under Articles 14, 19, 21 or 22. It further construed the recovery scheme to permit arrest without prior hearing once statutory conditions were met, subject to judicial scrutiny of the Collector's belief, and held that payment of the arrears entitled the defaulter to release. The arrest and recovery proceedings were sustained. Case-Laws Income Tax Thu, 11 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49653