Arrest in case of willful and fraudulent non-payment of arrears

Arrest in case of willful and fraudulent non-payment of arrears.-

1. (1) When arrears of public revenue due on land, with interest thereon and cost of process, are not paid after the service of the written demand under section 34 and the District Collector is satisfied that the defaulter or his surety is willfully withholding payment of the arrears, or has dishonestly transferred any part of his property, or has been guilty of fraudulent conduct in order to evade payment, or that the defaulter has the means to pay the arrears or some substantial part thereof and refuses or neglects to pay the same, or the proceeds of the sale of the property of the defaulter and his surety are not sufficient to liquidate the arrears with interest thereon and cost of process, he may issue a warrant for the arrest of the defaulter. No such warrant shall be issued before serving a notice upon the defaulter calling upon him to appear before the District Collector at the time and place specified in the notice and to show cause why he should not be committed to the civil prison. The District Collector shall, on the appearance of the defaulter, hear him and consider such other evidence as may be produced by him. Upon the conclusion of the enquiry, the District Collector may, if he is convinced that such course is necessary, make an order for the detention of the defaulter in the civil prison and shall, in that event, cause him to be arrested : Provided that, in order to give the defaulter an opportunity to clear the arrears, the District Collector may, before making the order of detention, grant him time not exceeding thirty days on his furnishing security to the satisfaction of the District Collector for his appearance at the expiration of the specified period. If the arrears are not paid by that date, the District Collector shall pass orders for the arrest and detention of the defaulter in the civil prison of his district or, if there is no suitable accommodation in that civil prison, in the civil prison of any neighbouring district.
2. (2) Every person detained in the civil prison under sub-section
3. (1) may be so detained –
   • • when the amount of arrears due from the defaulter does not exceed five hundred rupees, for a period not exceeding three months ;
   • • in all other cases, for a period not exceeding two years. Such imprisonment shall not extinguish the liability to pay the amount due to the Government by the defaulter or his surety.
4. (3) The defaulter shall be released from detention –
   • • on the amount mentioned in the warrant for his detention being paid to the officer in charge of the civil prison or to the District Collector or any other officer specially authorised by the District Collector in this behalf ;
   • • on the ground of the defaulter's serious illness or on the ground of his suffering from any infectious or contagious disease or for any other reason recorded by the District Collector in writing .A defaulter released under clause
   • (ii) may be re-arrested but the period of his detention in the civil prison shall not in the aggregate exceed the period allowed by sub-section (2).
5. (4) The District Collector shall not order the arrest and detention in the civil prison of –
   • • a woman ; or
   • • any person who, in his opinion, is a minor or of unsound mind. (5)
   • (i) When a defaulter is arrested or detained in the civil prison, the sum payable for the subsistence of the defaulter from the time of arrest until he is released shall in the first instance be borne by the Government.
   • (ii) Such sum shall be calculated on the scale fixed by the Government for the subsistence of a judgment-debtor arrested in execution of a decree of a civil court.
   • (iii) Sums payable under this sub-section shall be deemed to be cost of proceedings : Provided that the defaulter shall not be detained in the civil prison or arrested on account of any sum so payable.