Supreme Court of India · 1957-04-11
THE COLLECTOR OF MALABAR vs ERIMAL EBRAHIM HAJEE
- Citation / case number
- SC 1954/90282
- Court
- Supreme Court of India
- Petitioner
- THE COLLECTOR OF MALABAR
- Respondent
- ERIMAL EBRAHIM HAJEE
- Author
- DAS, SUDHI RANJAN (),IMAM, SYED JAFFER,DAS, S.K.,MENON, P. GOVINDA,SARKAR, A.K.
- Bench
- DAS, SUDHI RANJAN (CJ),IMAM, SYED JAFFER,DAS, S.K.,MENON, P. GOVINDA,SARKAR, A.K.
Judgment text excerpt
The Supreme Court upheld the validity of Section 46(2) of the Indian Income Tax Act and Section 48 of the Madras Revenue Recovery Act, ruling that they do not violate Articles 14, 19, 21, and 22 of the Constitution. The Court clarified that an arrest for civil debt under these provisions is lawful if the Collector has reason to believe the defaulter is willfully withholding payment. The Court affirmed that such an arrest does not require a prior hearing and is not punitive but a recovery mechanism for tax arrears.