Amendment status not verified — confirm the current text below against the official source.
(1) Every person detained in the civil prison in execution of a certificate may be so detained,— (a) where the certificate is for a demand of an amount exceeding one lakh rupees for a period of six months, and (b) in any other case, for a period of six weeks: Provided that he shall be released from such detention-- (i) on the amount mentioned in the warrant for his detention being paid to the officer-in-charge of the civil prison, or (ii) on the request of the requiring officer or of the Tax Recovery Officer on any ground other than the grounds mentioned in rules 79 and 80. (2) A defaulter released from detention under this rule shall not, merely by reason of his release, be discharged from his liability for the arrears of tax, penalty or interest; but he shall not be liable to be rearrested under the certificate in execution of which he was detained in the civil prison.