SHAHUDEEN MUSALIAR Vs. ITO QUILON

JUDGEMENT

(1.) In this Writ Petition Mr. V. K. K. Menon, learned counsel for the petitioner, challenges the order, passed by the 2nd respondent in these proceedings namely the Tax Recovery Officer the Collector of Quilon, issuing an arrest warrant, as against the petitioner, under R.73(3) of Part V of Schedule II, of the Income Tax Act, 1961.

(2.) A few facts may be stated. It will be seen that under Ext. P. 1 dated 5th July 1963 the 2nd respondent sent a notice to the petitioner, informing him that a certificate has been received from the concerned Income Tax Officer, for recovery of a sum of Rs. 82,849.49 from the petitioner. It was also stated in the said notice, that the petitioner is required to pay the amount mentioned therein within 15 days from date of service of the notice. There was also an information to the effect that in case of default, steps will be taken to realise the amount, in accordance with the second schedule to the Income Tax Act, 1961.

(3.) The petitioner does not appear to have complied with the requirement under Ext. P. 1. And in consequence, the notice dated 27th July 1963 under Ext. P. 2, was issued by the 2nd respondent. In Ext. P. 2, the 2nd respondent states that inasmuch as the petitioner has failed to pay the amount of arrears specified in the certificates referred to therein, it is proposed to execute the said certificate "by arrest and imprisonment of your person". Under Ext. P. 2, the petitioner was also requested to appear before the 2nd respondent on 9th August 1963 at 3 P. M., and show cause as to why he should not be committed to the civil prison, in execution of the said certificates. This notice, as I mentioned earlier, was dated 27th July 1963.