In exercise of the powers companyferred by r. 76 of Sch.
Appeals Nos.
is number liable to be detained for recovery of tax due by the Hindu undivided family.
32 of the Constitution praying for a writ in the nature of habeas companypus for an order for his release from the custody of Superintendent District Prison, Hyderabad.
The manager then moved a petition in the High Court of Andhra Pradesh against the order of detention.
The petition was rejected by a single Judge of the High Court holding that the manager had, in companytravention of r. 16 2 of Sch.
II of the Income tax Act, 1961, the ingredients of r. 73 were attracted and he was liable to be detained in civil prison.
Appeals by special leave from the judgments and orders dated February 16, 1966 and February 1, 1966 of the Andhra Pradesh High Court in Writ Appeals Nos.
The High Court declined to allow the companytention to be raised and held that the manager having acted in companytravention of r. 16 2 of Sch.
226 of the Constitution challenging the validity of the proceedings against him on the ground that he was number a defaulter.
II of the Income tax Act, 1961, the Tax Recovery Officer directed on August 10, 1965, that Kapurchand Shrimal manager of the family be detained in civil prison for fifteen days.
226 of the Constitution.
143 of 1966 and 166 of 1965 respectively and Writ Petition No.
1319 of 1966 and Writ Petition No.The manager was, after the order of the High Court, arrested and sent to prison for six months.
II of the Income tax Act, 1961, dealt with the properties of the family after receiving numberice of the issue of the tax recovery certificate.
C1/68 13 Petition under Art.
1319 1320 of 1966 arise out of the orders made by the High Court in the two petitions under Art.
A, day before this order was passed the appellant filed another petition under Art.
CIVIL APPELLATE ORIGINAL JURISDICTION Civil Appeals Nos.
32 of the Constitution of India for the enforcement of fundamental rights.
The manager then filed petition under Art.
In appeal against that order, the manager applied for leave to raise the companytention that where a Hindu undivided family had companymitted default in payment of the tax, its Karta number being the assessee against whom the certificate is issued,.
1319 and 1320 of 1966.
103 of 1966.
Sen and R.N. Sachthey, for the respondent in all the matters .
C. Misra, Om Prakash Gupta and M.V. Goswami, for the appellant petitioner in all the matters .
The Income tax Officer, Special Investigation Circle, Hyderabad, issued certificate on ,June 16, 1959, under s. 46 of the Income tax Act, 1922, fox recovery of tax due by the family.
Pursuant to the certificate, properties of the Hindu undivided family movable and immovable and outstandings were attached for realizing the tax dues.
The Judgment of the Court was delivered by Shah, J Kapurchand Shrimal a Hindu undivided family companymitted default in payment of income tax due by it for the assessment years 1955 56 to 1959 60.
