Court Affirms Tax Recovery Officer's Power to Summon u/r 83 for Effective Recovery Proceedings.

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....Power of TRO in recovery proceedings - personal attendance pursuant to the summons under Rule 83 of the Second Schedule to the Act - for effective and expeditious disposal of the recovery proceedings, it is always permissible for the TPO to call for necessary and relevant information and conduct an inquiry by securing and enforcing the personal attendance of the assessee/defaulter - writ dismissed....