Collector Of Malabar & Anr. vs Erimmal Ebrahim Hajee

Authority: Supreme Court Date: 1957-04-11 AY: 1943-44, 1944-45, 1945-46, 1946-47, 1947-48, 1948-49 Section: 222(1) Acts: Indian Income Tax Act 1922, Madras Revenue Recovery Act 1864, Constitution of India, Code of Criminal Procedure Result: Revenue Citation: (1957) 32 ITR 124 (SC) Justices: S.R. Das, C.J.; Jafar Imam, S.K. Das, Govinda Menon & A.K. Sarkar, JJ. Appeal No: Criminal Appeal No. 145-A of 1954
Whether Section 48 of the Madras Revenue Recovery Act 1864 and Section 46(2) of the Indian Income Tax Act 1922 violate Articles 14, 19, 21 and 22 of the Constitution of India --- Held No. Whether arrest under Section 48 of the Madras Revenue Recovery Act for recovery of tax arrears constitutes punishment or a mode of recovery --- Held it is a mode of recovery, not punishment. Whether the Collector must give the defaulter a hearing before arrest under Section 48 --- Held No, but the Collector must have rational belief based on material.

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