2019 (9) TMI 555

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....HCGP  ORDER 1. Sri.Vivek Subba Reddy, learned Senior Counsel along with Sri.Akarsh S. Kanade, learned counsel for the petitioner. Sri. M.N. Kumar, learned Central Government Counsel for respondent No.1. Sri. V. Shivareddy, learned High Court Government Pleader for respondent No.2. The petition is admitted for hearing. With the consent of learned counsel on both sides, the same is heard ....

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....erson on or before 11.12.2017. Therefore, the provisions of Rules 73 and 74 of Schedule II of the Act, have been complied with and the petitioner is a defaulter. Therefore, the impugned order is perfectly justified. 5. I have considered the submissions made by learned counsel for the parties and have perused the records. At this stage, it is pertinent to take note of Rule 73(1) of Schedule II of ....

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....ecovery Officer the means to pay the arrears or some substantial part thereof and refuses or neglects or has refused or neglected to pay the same." 6. Thus, from a perusal of the aforesaid provisions, it is evident that no order for the arrest and detention in civil prison of a defaulter shall be made unless the Tax Recovery Officer has issued and served a notice upon the defaulter calling upon h....