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<h1>High Court Orders Tax Recovery Officer to Follow Rule 73 for Arrests in Income-tax Case</h1> The High Court directed the Tax Recovery Officer to adhere to Rule 73 of the Income-tax Act before arresting the petitioners in a case where the ... Question Of Law The petitioners sought a direction to restrain the opposite parties from arresting them for income-tax dues. The High Court ruled that the Tax Recovery Officer must follow Rule 73 of the Income-tax Act before arresting the petitioners. The petition was disposed of accordingly.