RAM NARAYAN AGARWAL Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) The common question which arises for consideration in all these petitions relates to the validity of the action taken by the authorities concerned against the petitioners for recovering the arrears of tax due and payable by them under the U. P. Sales Tax Act, 1948 by the arrest and detention in civil prison of the petitioners in accordance with S. 279 (1) (b) read with Section 281 of the U. P. Zamindari Abolition and Land Reforms Act, 1950 (hereinafter referred to as the U. P. Z. A. and L. R. Act) and the Rules made thereunder.

(2.) It is alleged that the petitioners had, committed default in payment of the tax payable by them under the U. P. Sales Tax Act and warrants of arrest had either been issued or were about to be issued by the concerned Revenue Officers for the arrest and detention of the petitioners in the course of the recovery proceedings. Sub-section (8) of Section 8 of the U. P. Sales Tax, 1948 provides that any tax or other dues payable to the State Government under that Act or any amount or money which a person is required to pay to the assessing authority under sub-section (3) of Section thereof or for which he is personally liable to the assessing authority under sub-section (6) of that section shall be recoverable as arrears of land revenue Section 33 of the U. P. Sales Tax Act, 1948 further provides that in respect of any sum recoverable under that Act as arrears of land revenue the assessing authority may forward to the Collector a certificate under his signature specifying the sum due. Such certificate is required to be treated as conclusive evidence of the existence of the liability, of its amount and of the person who is liable and the Collector on receipt of the certificate may proceed to recover from such person the amount specified therein as if it were an arrear of land revenue. It is further provided that without prejudice to the powers conferred by Section 33, the Collector shall, for the purposes of recovering the amount specified in the certificate, have also the power which a Collector has under the Revenue Recovery Act, 1890 and a Civil Court has under the Code of Civil Procedure, 1908 for the purpose of recovery of an amount due under a decree. The Explanation to Section 33 provides that the expression 'Collector' includes an Additional Collector or any other officer authorised to exercise the powers of a Collector under the law relating to land revenue for the time being in force in the State, Rule 50 of the U. P. Sales Tax Rules, 1948 provides that where a dealer or a person fails to deposit the tax or any other amount payable by him under the U. P. Sales Tax Act, 1948 within the period fixed in that behalf, the same may be recovered as arrear of land revenue. Section 5 of the Revenue Recovery Act, 1890 (as in force in the State of Uttar Pradesh) reads:

(3.) In the State of Uttar Pradesh the relevant provisions relating to the procedure for recovery of arrears of land revenue are to be found in Section 279 and other cognate provisions in Chapter X of the U. P. Z. A. and L. R. Act.