Revenue Recovery Act 1894
48. When arrears of revenue, with penalty and other charges as aforesaid cannot be liquidated by the sale of the property A the defaulter, or of his surety, and the Collector shall have reason to believe that the defaulter or his surety is wilfully withholding payment of the arrears, or has been guilty of fraudulent conduct in order to evade payment, it shall be lawful for him to cause the arrest and imprisonment of the defaulter, or his surety, not being a female, as hereinafter mentioned; but no person shall be imprisoned on account of an arrear of revenue for a longer period than two years, or for a longer period than six months, if the arrear does not exceed Rs.500, or for a longer period than three months, if the arrear does not exceed Rs.50; provided that such imprisonment shall not extinguish the debt due to by the defaulter, or his surety.
49. The Collector shall issue his warrant for the Arrest of the defaulter, or his surety, or both, not being females, which shall specify his or their name, the amount of revenue due and the date on which it became payable, and the warrant shall be signed and sealed by the authority by whom it was issued. The officer charged with the execution of the warrant shall thereupon arrest the defaulter, or his surety, or both and convey him or them to the District Jail or the Central Jail, and deliver the warrant to the Jailer, which shall be a sufficient authority to him to receive the prisoner or prisoners. A copy of such warrant shall be retained by the Jailer, who shall forthwith despatch the original to the officer in charge of the jail, who shall forthwith despatch the original to the officer in charge of the jail.
Clarity need:
1. Does the exclusion of females from arrest apply only to the surety or also to the defaulter?
2. With the Collector's authority, can he/she issue an arrest warrant for a female defaulter?