https://www.taxtmi.com/caselaws?id=111280 The Recovery of Debts Due to Banks and Financial Institutions Act, 1993 allows recovery through the statutory modes in sections 25 and 28, and section 29 applies the Second and Third Schedules to the Income-tax Act, including the procedural safeguard in Rule 81 of the Second Schedule. Because Rule 81 prohibits arrest of women, and the phrase "as far as possible" requires incorporated safeguards to operate unless truly impossible, the recovery procedure does not permit arrest or detention of a woman in civil prison for execution of a recovery certificate. Earlier observations suggesting otherwise were distinguished as not considering section 29 and the incorporated recovery scheme. en-us Fri, 29 Jun 2007 00:00:00 +0530 Sat, 21 Apr 2012 16:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111280 The Recovery of Debts Due to Banks and Financial Institutions Act, 1993 allows recovery through the statutory modes in sections 25 and 28, and section 29 applies the Second and Third Schedules to the Income-tax Act, including the procedural safeguard in Rule 81 of the Second Schedule. Because Rule 81 prohibits arrest of women, and the phrase "as far as possible" requires incorporated safeguards to operate unless truly impossible, the recovery procedure does not permit arrest or detention of a woman in civil prison for execution of a recovery certificate. Earlier observations suggesting otherwise were distinguished as not considering section 29 and the incorporated recovery scheme. Case-Laws Companies Law Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111280