1995 (7) TMI 376

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....8 (for short "the Act"). The allegation against the petitioner is that he had defaulted in payment of the arrears of sales tax for the years 1979-80 to 1987-88. A demand notice under section 7 of the Act was served on the petitioner but he admittedly had not complied with the notice. Therefore, the 2nd respondent issued a notice under section 65 of the Revenue Recovery Act proposing to arrest and ....

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....ans to pay the arrears or some substantial part thereof and refuses or neglects to pay the same, he may issue a warrant for the arrest of the defaulter. The issue of a demand notice under section 34 and the satisfaction of the District Collector are the two indispensable prerequisites for issuing a warrant for arrest under the said provision. The plea advanced by the petitioner in this case is tha....

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....of the Tahsildar, Kochi. That would mean, the District Collector has not conducted any independent enquiry on the plea of "no means" as contemplated under section 65 of the Act. What is contained in section 65 is a drastic mode of recovery of arrears of public revenue. When powers under section 65 are invoked, it is essential that all the statutory requirements should be complied with "stricto sen....