Petitioner Ebrahim Hajee, admittedly an old man of about seventy, lias applied by way of a writ of habeas corpus for his release from the Central Jail, Cannanore, to which he was commited on 1st June, 1954, on a warrant of arrest issued by the Collector of Malabar under section 48 of the Madras Revenue Recovery Act, in respect of an income-tax arrear of Rs.61,668. The warrant under which the petitioner was arrested by the Tahsildar is in accordance with section 48 and recites that the Collector had reason to believe that Ebrahim Hajee is wilfully withholding payment of these arrears and charges and has been guilty of fraudulent conduct to evade payment of them. Ebrahim Hajee was given no hearing or any opportunity to show cause against the issue of the warrant. Nor does section 48 of the Revenue Recovery Act provide for any procedure by which a defaulter imprisoned under that section can make any representation or file any appeal.

In the affidavit filed on behalf of the Collector, who has been made the first respondent, details are set out of the history of the assessment of income-tax on petitioner who had a grocery business in Cannanore. According to a counter-affidavit b