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TMI BlogProcedure to arrest and detention of defaulters.X X X X Extracts X X X X X X X X Extracts X X X X ..... faulter and his detention in civil prison, specified under section 222 and Rule 4 of the Second Schedule as one of the modes of recovery available to the Tax Recovery Officer, should be effectively exercised in suitable cases, it is necessary to ensure that before depriving even a defaulter of his personal liberty, due consideration should be given to the facts and circumstances of the case to decide whether such extreme action is warranted. 2. Instances have also come to the notice of the Board where excessive use of force has been noticed in the actual exercise of the power of arrest. In one case, a Tax Recovery Inspector, authorised by the Tax Recovery Officer, to arrest a defaulter under his warrant, was assisted by five police consta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate, dishonestly transferred, concealed or removed any part of his property, or the defaulter has the means to pay the same. These are essentially questions of fact. The Tax Recovery Officer has to apply his mind judicially to the facts of the case and decide whether the conditions for committing a defaulter to civil prison exist factually and thereafter to record his satisfaction; (ii) Sub-rule (2) of Rule 73 provides that notwithstanding anything contained in sub-rule (1) a warrant for the arrest may be issued after the Tax Recovery Officer is satisfied, that with the object or effect of delaying the execution of the certificate, the defaulter is likely to abscond or leave the local limits of the Tax Recovery Officer. These again are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an officer executing the warrant to use force, it should be limited to the minimum extent possible. In executing a warrant, it is necessary to actually touch the defaulter unless he acquisces. If the defaulter unless he acquiesces. If the defaulter acquiesces in the arrest, there is no need to tying up or confining him. Depending upon the facts and circumstances of the case, it may be necessary to use the force to effect the arrest, but it is well settled that in making the arrest no more force is used than it is absolutely necessary. The following observations in Pandhikhan Nandokhan v. Emperor, A.I.R. 1948, Sind p. 67 should be borne in mind:- "The evidence abundantly establishes that at the time when the two appellants hand-cuffed Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the above rules permit him to do so so long as the said power is exercised bonafide and within reasonable limits. 4. In this connection, the attention of all the Tax Recovery Officers working in your charge may also be specifically invited to Part V of the Manual on " Law and Practice of Recovery of Direct Taxes" issued by the Directorate of Inspection (RS P) in 1972 so that they can make themselves fully conversant with the legal requirements in this regard and ensure that they act fully in accordance with the prescribed procedure. 5. In para 3 OF INSTRUCTION NO. 331, it was directed that for the purpose of detaining the defaulters, arrangements may be made with the state authorities to lodge the defaulter in Tehsil lock-up. The St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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