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1957 (4) TMI 2 - SC - Income TaxWhether either section 48 of the Act or section 46(2) of the Indian Income-tax Act or both offend articles 14, 19, 21 and 22 of the Constitution? Whether the respondent was deprived of his personal liberty in accordance with a procedure established by law, i.e., a valid law? Held that:- neither section 48 of the Act nor section 46(2) of the Indian Income-tax Act violates articles 14, 19, 21 and 22 of the Constitution. From the affidavits filed in the High Court by the Collector and the Income-tax Officer it is quite clear that there was material upon which the Collector could base his belief that the respondent was wilfully withholding payment of the arrears of tax and had been guilty of fraudulent conduct in order to evade payment. The Collector was, therefore, justified in arresting the respondent.The respondent may, if he is taken into custody again, approach the Collector for his release who could do so, in the circumstances set out in section 59 of the Code of Civil Procedure, in the exercise of his powers under the proviso to section 46(2) of the Indian Income-tax Act.The appeal is accordingly allowed with costs and the judgment of the High Court is aside.
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