https://www.taxtmi.com/caselaws?id=362646 A notice under Rule 73 of the Second Schedule to the Income-tax Act is part of the statutory tax recovery machinery after a recovery certificate is drawn under Section 222, and it follows notice, hearing and inquiry before any possible detention in civil prison. Section 438 CrPC applies only where there is a reason to believe arrest may follow an accusation of a non-bailable offence, so a tax-recovery notice does not itself create that apprehension. The process is distinct from prosecution for the penal offence under Section 276-C. On that reasoning, anticipatory bail was not maintainable in relation to the Rule 73 notice. en-us Tue, 26 Jun 2018 00:00:00 +0530 Thu, 28 Mar 2019 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362646 A notice under Rule 73 of the Second Schedule to the Income-tax Act is part of the statutory tax recovery machinery after a recovery certificate is drawn under Section 222, and it follows notice, hearing and inquiry before any possible detention in civil prison. Section 438 CrPC applies only where there is a reason to believe arrest may follow an accusation of a non-bailable offence, so a tax-recovery notice does not itself create that apprehension. The process is distinct from prosecution for the penal offence under Section 276-C. On that reasoning, anticipatory bail was not maintainable in relation to the Rule 73 notice. Case-Laws Income Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362646