Allahabad H.C : The petitioners seek a direction from this Court restraining opposite parties from arresting them for realisation of income tax dues against them or the firm, Goyal Industries, Sultanganj, Agra.

High Court Of Allahabad

Dau Dayal Goyal & Anr. vs. Tax Recovery Officer & Anr.

Section 222, SCH. II, RULE 73, Art. 226

R.M. Sahai & R.K. Gulati, JJ.

Civil Misc. Writ Petn. No. Nil of 1989

2nd February, 1989

BY THE COURT

The petitioners seek a direction from this Court restraining opposite parties from arresting them for realisation of income tax dues against them or the firm, Goyal Industries, Sultanganj, Agra,. It is claimed that even though petitioners have no assets, opposite parties are trying to recover the amount by arresting the petitioners. We do not think that it is necessary for us to decide at this stage any of the controversies raised by the petitioners as, in our opinion, there is ample safeguard under r. 73 of the Second Schedule to IT Act, 1961, which empowers the TRO to proceed only after he is satisfied about the various conditions mentioned in sub-r. (1) and sub-r. (2). In view of these safeguards, we dispose of this petition by directing that the petitioners shall not be arrested or detained unless the Recovery Officer proceeds in accordance with r. 73 and records reasons as contemplated therein.

The petition is disposed of accordingly.

[Citation : 177 ITR 397]

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