https://www.taxtmi.com/caselaws?id=8546 Under the Second Schedule to the Income-tax Act, 1961, coercive recovery begins only from the recovery certificate, which fixes the Tax Recovery Officer's jurisdiction and identifies the defaulter named in it. Actual statutory notice to that named assessee is a mandatory condition precedent before arrest or detention under rule 73 can be invoked. Liability cannot be extended by implication, constructive notice, or the mere fact of partnership where the certificate names only the firm and not the individual partner. On that footing, proceedings and arrest against an unnamed partner are without jurisdiction and the notice is liable to be quashed. en-us Mon, 15 Nov 1971 00:00:00 +0530 Thu, 30 Apr 2009 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8546 Under the Second Schedule to the Income-tax Act, 1961, coercive recovery begins only from the recovery certificate, which fixes the Tax Recovery Officer's jurisdiction and identifies the defaulter named in it. Actual statutory notice to that named assessee is a mandatory condition precedent before arrest or detention under rule 73 can be invoked. Liability cannot be extended by implication, constructive notice, or the mere fact of partnership where the certificate names only the firm and not the individual partner. On that footing, proceedings and arrest against an unnamed partner are without jurisdiction and the notice is liable to be quashed. Case-Laws Income Tax Mon, 15 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8546