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1983 (8) TMI 237 - SC - VAT and Sales TaxValidity of the action taken by the authorities concerned against the petitioners for recovering the arrears of tax due and payable by them under the U.P. Sales Tax Act, 1948, by the arrest and detention in civil prison of the petitioners in accordance with section 279(1)(b) read with section 281 of the U.P. Zamindari Abolition and Land Reforms Act, 1950 challenged Held that:- Appeal allowed in part. The petitioners cannot be detained pursuant to any warrant of arrest already issued. We have, therefore, to quash the warrants which are already issued in these cases and direct that the petitioners against whom such warrants have been issued should not be detained pursuant thereto. We make an order accordingly. This order is made without prejudice to the power of the authorities concerned to realise the arrears by arresting and detaining the defaulters in accordance with law by passing fresh orders in the light of the above decision. It is stated that the petitioners in some of these petitions have filed appeals or some other petitions under the U.P. Sales Tax Act against the orders of assessment and that such appeals or petitions are still pending. We do not express any opinion on the merits of those appeals or other petitions. They may be disposed of according to law by the concerned authorities.
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