1987 (9) TMI 390 - HC - VAT and Sales Tax

Summary

The High Court of Madras set aside the interim orders vacating the injunction against the arrest and detention of the petitioners for default in payment of sales tax. The Court ruled that the authorities must follow the prescribed procedure under section 48 of the Revenue Recovery Act before arresting a defaulter, including giving the defaulter an opportunity to show they are not withholding payment willfully. The appeals and writ petitions were allowed, with no order as to costs.