https://www.taxtmi.com/caselaws?id=49653 The Supreme Court upheld the constitutionality of Sections 48 of the Madras Revenue Recovery Act and 46(2) of the Indian Income-tax Act, ruling that they did not breach Articles 14, 19, 21, and 22 of the Constitution. The Court affirmed that the respondent's arrest under these provisions was lawful as a means of recovering tax arrears. The appeal was allowed, overturning the High Court's decision, and the authorities were authorized to proceed against the respondent in accordance with the law. 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 The Supreme Court upheld the constitutionality of Sections 48 of the Madras Revenue Recovery Act and 46(2) of the Indian Income-tax Act, ruling that they did not breach Articles 14, 19, 21, and 22 of the Constitution. The Court affirmed that the respondent's arrest under these provisions was lawful as a means of recovering tax arrears. The appeal was allowed, overturning the High Court's decision, and the authorities were authorized to proceed against the respondent in accordance with the law. Case-Laws Income Tax Thu, 11 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49653