M REDDANNAM Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) The question formulated by our learned brothers Chennakesav Reddy and Madhava Rao JJ. while referring the writ petition to a Full Bench is;

(2.) It appears there are arrears of sales tax of an extent of Rs. 33,274-65 ps due from the petitioner. By proceedings dt. 25-6-1977 the Revenue Divisional officer. Cuddapah expressed the opinion that the petitioner was wilfully withholding payment of the arrears and charges, and had been guilty of fraudulent conduct in evading payment of the said arrears and charges by his failure to report the turnovers and failed to pay the tax due to the Government till such time as the case was detected by the Department as reported by the Deputy Commissioner (Commercial Taxes), Chittoor, in his letter dated 24-6-1977. Therefore, the Commercial Tax Officer, Cuddapah. was directed forthwith to arrest the said defaulter, and unless he paid the amount of arrears, to convey him to the Central Prison Rajamundry and deliver him to the Jailors to be detained for a period of two years unless sooner released by an order from his office. This was issued in Form No. 2 under Ss. 48 and 49 of the Revenue Recovery Act. Thereupon, the petitioner files the writ petition seeking a writ of habeas corpus for setting aside the aforesaid order of the Revenue Divisional Officer.

(3.) Even at the outset, it must be noted that Sri. Dasaratharama Reddy learned counsel for the petitioner, has stated before us that he is not challenging the validity of Ss. 48 and 49 of the Revenue Recovery Act. Therefore, there is no need to go into that question.