https://www.taxtmi.com/circulars?id=9273 Before committing a person to civil prison the Tax Recovery Officer must issue and serve a notice calling on the defaulter to appear and show cause, judicially apply his mind to factual questions (such as dishonest transfer or concealment of property or availability of means to pay) and record in writing his satisfaction that the statutory conditions for detention are met; a warrant may be issued if the officer honestly believes the defaulter is likely to abscond, and any force used to effect arrest must be limited to what is strictly necessary. en-us Fri, 18 May 1979 00:00:00 +0530 Fri, 03 Jun 2011 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9273 Before committing a person to civil prison the Tax Recovery Officer must issue and serve a notice calling on the defaulter to appear and show cause, judicially apply his mind to factual questions (such as dishonest transfer or concealment of property or availability of means to pay) and record in writing his satisfaction that the statutory conditions for detention are met; a warrant may be issued if the officer honestly believes the defaulter is likely to abscond, and any force used to effect arrest must be limited to what is strictly necessary. Circulars Income Tax Fri, 18 May 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9273