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        Income Tax

        1989 (2) TMI 106 - HC - Income Tax

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        High Court Orders Tax Recovery Officer to Follow Rule 73 for Arrests in Income-tax Case 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 ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              High Court Orders Tax Recovery Officer to Follow Rule 73 for Arrests in Income-tax Case

                              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 petitioners sought to prevent their arrest for income-tax dues.


                              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.
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