9911796707
TMI Blog1995 (7) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 detain him in civil prison. The case is that the petitioner is wilfully withholding the payment of arrear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 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 that he has no means to pay the amount and therefore the non-payment is not wilful. When such a contention is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sensu". The entire decision-making process shall also be fair and reasonable in all respects. Inasmuch as I am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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