SATISH CHANDRA
Bimal Prakash – Appellant
Versus
U. P. State through Collector – Respondent
JUDGMENT
Satish Chandra, J. - The plaintiff appeals. He came to court for damages for wrongful confinement.
2. It appears that for the assessment year 1957-58, a sum of Rs. 4,622.50 P. was due as arrears of sales tax from firm Hira Lal Bimal Prakash. This firm had two partners, Hira Lal and Jawahar Lal. It has been found affirmatively by both the courts below that the plaintiff-appellant, Bimal Prakash, though a son of Jawahar Lal, was himself not a partner in this firm. The Sales Tax Officer issued a recovery certificate directing that the arrears of the sales tax be recovered from Hira Lal. In the course of the recovery proceedings, the respondents took into custody the plaintiff, namely, Bimal Prakash. They demanded jaayment of the arrears of Sales Tax from him. On refusal to pay on the ground that he was not liable because he was not a partner of the firm, they took him in custody and put him in the civil lock-up. Ultimately. the arrears were paid that very day, and, thereafter, in the evening, he was released from custody.
3. The trial court found that the plaintiff, Bimal Prakash was not liable to pay the an-ears of sales tax, and he could not be arrested in proceedings to rec
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