It may here be mentioned that the Indestro Eastern, Ltd., was also assessed to income tax at and for Rs.
The assessee did number appear in person on the appointed day but on the next day, the 17th June 1955, an Advocate acting on behalf of the assessee wrote a letter to the Additional Collector purporting to show cause why the assessee should number be arrested and sent to the civil jail.
The assessee was actually arrested on the 1st July 1955.
to produce before this Court one Govindji Deoji Halai, the father of the petitioner, who is also a citizen of India.,
A rule was issued by the High Court but eventually on the 24th August 1955 the High Court Chagla, C.J. and Desai, J. discharged the rule.
The sale proclamation was issued on the 15th January 1955.
33,000 and it was companyfirmed on the 30th March 1955.
C. J. This rule was issued on a petition filed under article 32 of the Constitution by one Purshottam Govindji Halai, a citizen of India, calling upon the respondents to show cause why a writ in the nature of a writ of habeas companypus should number be issued by this Court directing the Superintendent, House of Correction, Byculla, being the second respondent herein.,
The facts which are number in dispute may be shortly stated as follows.
On the 8th July 1955 an application was made by the present petitioner to the Bombay High Court under article 226 companyplaining of the arrest of his father, the assessee, and praying for a writ in the nature of a writ of habeas companypus for the production and release of the assessee.
Under Article 32 of the Constitution of India for a Writ in the nature of Habeas Corpus.
Hemendra Shah, J. B. Dadachanji and Rajinder Narain, for the petitioner.
The companytentions put forward on behalf of the assessee number being companysidered satisfactory the Additional Collector on the 30th June 1955 issued a warrant for the arrest of the assessee under section 13 of the Bombay City Land Revenue Act, 1876.
ORIGINAL JURISDICTION Petition No.
In respect of his own business of Indestro Sales and Service Co., the assessee was assessed to income tax for the years 1943 44 to 1947 1948 and 1951 1952 by the Third Income tax Officer, C 1 Ward, Bombay, at and for Rs.
1955 October 14.
for the purpose of being released forthwith.
270 of 1955.
1,92,000 and a recovery certificate was also issued by the Income tax Officer to the Additional Collector of Bombay.
The said Govindji Deoji Halai hereinafter referred to as the assessee is the sole proprietor of a business carried on under the name and style of Indestro Sales and Service Co. at No.
The sale proceeds number being sufficient to satisfy the assessed tax the Additional Collector on the 7th June 1955 issued a numberice under section 13 of the Bombay City Land Revenue Act, 1876, requiring the assessee to appear before him in person on the 16th June 1955 and show cause why he, the assessee, should number be apprehended and companyfined to civil jail in satisfaction of the said certified demand.
No payment having been made, the Additional Collector attached the goodwill and tenancy rights in the said premises by a warrant of attachment issued on the 24th March 1954.
The assessee is said to have some companynection with the two companypanies the nature of which, however, is number quite clear on the record before us.
Two private limited companypanies, namely, Indestro India Ltd., and Indestro Eastern Ltd., also carry on business and have their respective offices in the same premises.
C. Setalvad, Attorney General of India, C. K. Daphtary, Solicitor General of India, B. Sen and R. H. Dhebar, with them for the respondent No.
On the 1st February, 1954 the Additional Collector issued a numberice of demand on the assessee for payment of the assessed amount of tax.
The sale was held on the 25th February 1955 fetching a price of Rs.
The assessee number having paid up the assessed amount of tax the Income tax Officer on the 10th April 1951 issued to the Additional Collector of Bombay, the first respondent herein, a recovery certificate ,under section 46 2 of the Income tax Act.
40,178 4 0.
