Sukh Lal vs State Of U.P. And Others on 5 January, 2011
4. We have heard counsel for the parties and perused the record. From the facts brought on the record, it is clear that the petitioner was earlier detained in civil prison from 10.8.1999 to 25.10.1999, for recovery of an amount of Rs. 1,87,32,191,00 in pursuance of the citation dated 19.7.3999. By the present writ petition, petitioner is challenging the recovery proceedings for realisation of an amount of Rs. 4,29,09,935.00 plus collection charges for which citation has been issued on 30th October. 2002. Thus, it is clear that the earlier citation dated 19th July, 1999, was for different arrears and the citation which has now been issued is for a very huge amount of Rs. 4,29,09.935.00. The Division Bench's judgment cited by the counsel for the petitioner in Sangam Lal Gupta v. Sales Tax Officer and Ors.' case (supra) was pertaining to realisation of arrears of sales tax. The Division Bench in the aforesaid case had laid down that if a person has been detained in custody for maximum period of fifteen days, he cannot be arrested and detained again in recovery proceedings relating to the same arrears of land revenue. Following was held in the aforesaid case :