HARMEET SINGH GHAI Vs. ANAND S KHUKKAR

JUDGEMENT

(1.) The issue arising for consideration in this batch of writ pelitions relates to the validity of the action already taken or proposed to be taken by the Sales Tax Authorities against the petitioners for effecting recovery of arrears of Sales Tax and Central Sales Tax payable by then under the Delhi Sales Tax Act 1975, (for short the Local Act) and the Central Sales Tax Act, 1956 (for short the Cen tral Act) by taking recourse to arrest and detention in CiviI prison of the petitioners as provided under the provisions of Sections 136 and 138 of the Delhi Land Reforms Act, 1954 (for short the Land Reforms Act) and the rules made thereunder.

(2.) Apart from the question of property and validity of the action taken by the respondents in the case of each of the petitioners, which we shall deal separately, the short but the prime common question requiring consideration is whether a person is liable to be arrested and detained for a total period of 15 days, prescribed in Section 138 of the Land Reforms Act in relation to the demand in a recovery certificate, being the total demand created on account of various assessments separately made or can such a person be detained seperately for a period of 15 days for each of the demands for different assessment years for which a joint or separate/several recovery certificates are issued by the assessing authority for recovery as arrears of land revenue.

(3.) To appreciate the controversy involved and the rival contentions. We may briefly refer to the facts in Crl.Writ Petition No. 174/92 - Harmeet Singh Ghai Vs. Anand S. Khullar, which was treated as the main case.