It is alleged that the petitioners had companymitted default in payment of the tax payable by them under the U.P. Sales Tax Act and warrants of arrest had either been issued or were about to be issued by the companycerned Revenue Officers for the arrest and detention of the petitioners in the companyrse of the recovery proceedings.
J, The companymon question which arises for companysideration in all these petitions relates to the validity of the action taken by the authorities companycerned 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 i b read with section 281 of the U.P. Zamindari Abolition and Land Reforms Act, 1950 hereinafter referred to as the U.P. ZALR Act and the Rules made thereunder.
ORIGINAL JURISDICTION Writ Petitions Nos.
Gopal Subramaniam and B.P. Maheswari for the Respondents.
The Judgment of the Court was delivered by VENKATARAMIAH.
