TMI BlogWarrant of arrest - willful defaulter - Recovery of arrears of sales tax dues - The reports of the...Warrant of arrest - willful defaulter - Recovery of arrears of sales tax dues - The reports of the revenue officials that, the defaulter is living in a highly financial family background with financially sound relatives and friends are not factors relevant under S. 65 of the Act to make an order for the detention of the defaulter in the civil prison. No objective assessment of facts and the factors relevant under S. 65 of the Act was made by the District Collector to make an order for the detent..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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