1. The appellant obtained a certificate from the Madras High Court to the effect that the case involved a substantial question of law as to the interpretation of the Constitution under Art.132 (1), in consequence of which the present appeal is before us.

2. The respondent had filed a petition in the High Court under S.491, Criminal P. C. praying that directions in the nature of habeas corpus may be issued for his production before that Court to be dealt with according to law and for his release from imprisonment.

3. The respondent had been arrested on 1st June 1954, in pursuance of a warrant issued on 10th March 1954, by the Collector of Malabar under S.43, Madras Revenue Recovery Act (Madras Act II of 1864) (hereinafter referred to as the Act). The circumstances, as stated in the affidavits filed by the Collector and the Income-tax Officer of Kozhikode in the High Court, which led to the respondent's arrest, were, that he had been assessed to income-tax for various assessment years and the total amount of tax remaining outstanding against him, in round figures, was Rs. 70000.

Some amount was recovered by the Collector in pursuance of a certificate issued by the Income-tax