CHAINANI, J. :- This is an application under S. 491, Criminal P.C., for directions of the nature of habeas corpus. The applicant was carrying on business in Bombay in the name of Interseas Corporation as the sole proprietor thereof. In 1946 he also promoted a private limited company under the name of Allied Agencies Ltd., and became a director thereof. He was assessed to income-tax, super-tax and surcharge, including penalties, at Rs. 10,17,259-3-0 for the year 1943-44. A notice calling upon him to pay this amount was issued by the Income-tax authorities. He, however, did not pay it. The Income-tax authorities, therefore, wrote to the Collector of Bombay and asked him to recover the amount in the manner provided in s. 46, Income-tax Act. Sub-section (2) of this section empowers the Collector to recover the amount as if it was an arrear of land revenue, or as if a decree for that amount had been passed by a civil Court. On nth May 1948, the Collector attached two bank accounts of the applicant, in which the balance was about Rs. 600, under O. 21, R. 46, Civil P.C. On 3rd August 1948, the applicant was arrested and detained in a civil jail under O. 21, R. 40. On 25th August