JUDGMENT

VENKATARAMIAH, J.:— The common question which arises for consideration in all these petitions relates to the validity of the action taken by the authorities concerned 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 S. 279 (1) (b) read with Section 281 of the U. P. Zamindari Abolition and Land Reforms Act, 1950 (hereinafter referred to as the U. P. Z. A. & L. R. Act) and the Rules made thereunder.

2. It is alleged that the petitioners had, committed 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 concerned Revenue Officers for the arrest and detention of the petitioners in the course of the recovery proceedings. Sub-section (8) of Section 8 of the U. P. Sales Tax, 1948 provides that any tax or other dues payable to the State Government under that Act or any amount or money which a person is required to pay to the assessing authority under sub-section (3) of Section thereof or for which he is personally liable to the ass