Section 17 in Andhra Pradesh Board of Revenue Standing Orders - Collection of Revenue
17. Imprisonment of the defaulter: - With reference to Sections 48 and 49, arrest for arrears of revenue may be resorted to when the Collector has reason to believe that the defaulter or his surety is wilfully withholding payment of the arrears, or has been guilty of fraudulent conduct to evade payment. Subsistence allowance should be granted to defaulters imprisoned for arrears due to Government at the rate fixed for judgment debtors under the Civil Procedure Code. In case the defaulter is imprisoned for arrears due to local funds, the subsistence allowance should be charged to such funds. These provisions do not apply to Indian Officers or Soldiers or other persons in the Indian Army, who are exempt from arrest. When these persons fall into arrears, Collectors should follow the procedure prescribed in Section 9 of Regulation VIII of 1817.
