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A. Padmanabhan vs District Collector, Trivandrum on 25 August, 1981 cites

Annamma Kunjacko vs Tax Recovery Officer And Others. on 13 January, 1966

7. Support for this conclusion of mine can be had from a case decided by a Division Bench of this Court reported in Kunjacko v. Tax Recovery Officer, 1966 Ker LT 167. In that case, arrears due under the Travancore I.T. Act and the I.-T. Act were sought to be realised by recourse to arrest of the petitioner there under the relevant provisions of the I.T. Act, which power was not available to the authorities under the Travancore Act. The Division Bench was considering a writ of habeas corpus filed by the aggrieved person. It was held that the petitioner there was not liable to be arrested or detained for non-payment of the tax under the Travancore I.-T. Act, 1121 apparently on the ground that the said Act did not confer on the authorities a power to arrest the defaulter. The principle enunciated by the Division Bench applies squarely to this case. I hold that the proposed arrest in this case is not permissible in law.
Kerala High Court Cites 12 - Cited by 2 - Full Document
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