Purshottam Govindji Halai vs Additional Collector & Ors.

Authority: Supreme Court Date: 1955-10-14 AY: 1943-44, 1944-45, 1945-46, 1946-47, 1947-48, 1949-50, 1950-51, 1951-52 Section: 222(1) Acts: Indian Income Tax Act 1922, Constitution of India, Bombay City Land Revenue Act 1876, Code of Civil Procedure 1908 Result: Revenue Citation: (1955) 28 ITR 891 (SC) Justices: S.R. Das, Actg. C.J.; Vivian Bose, Jagannadhadas, Sayed Jafer Imam & C Appeal No: Original Juris. Petn. No. 270 of 1955
Whether Section 46(2) of the Indian Income Tax Act 1922, which authorizes recovery of tax arrears as land revenue using state-specific procedures, violates Article 14 of the Constitution by creating geographical discrimination among defaulters --- Held No; Whether Section 46(2) violates Articles 21 and 22 of the Constitution by authorizing arrest and detention for tax recovery --- Held No

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