Dismissing the Assessee’s writ of habeas corpus, the High Court held that the detenue having ignored the notices issued to him under Rule 73 Sch. II and refused to pay the arrears of tax, and the TRO having followed the due procedure laid down under the provisions of the IT Act before directing the arrest for recovery of arrears of tax dues from him, no violation has been made under Art. 21 of the Constitution of India and hence writ of habeas corpus be dismissed.
Ayush Kataria v. UOI (2018) 305 CTR 110 / 170 DTR 408 (MP)(HC)
S. 226 : Collection and recovery -Arrest and Detention- Since the detenue did not co-operate with IT Dept in any manner and the TRO has followed all the due procedure before his arrest, there was no need to produce Assessee before the Magistrate and no violation has been made under Art. 21 of the Constitution of India – Writ of habeas corpus is dismissed [R. 73, 76, CRPC, S. 57, Art. 21]