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2019 (9) TMI 555 - HC - Income TaxWarrant of Arrest issued by Recovery Officer - notice to show cause not issued - prescribed procedure was not followed - HELD 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 him to appear before him on the date specified in the notice and to show cause as to why he should not be committed to civil prison, unless the Tax Recovery Officer is satisfied for the reasons which are mentioned in clause (a) and (b) of sub-rule (1) of Rule 73 of Schedule II of the Act. In the instant case, the impugned notice dated 21.11.2017 does not fulfill the requirements prescribed under Rule 73 (1) of Schedule II of the Act, in as much as, no specific show cause notice has been given to the petitioner asking him to show cause as to why he should not be detained in civil prison. The impugned order is procedurally ultra-vires. It is accordingly quashed and set aside. In the result, the petitioner shall be released forthwith from the custody. The petitioner shall deposit his Passport before the Recovery Officer-I, Debt Recovery Tribunal-II, Bengaluru as a condition precedent to his release from the jail. The petitioner shall not leave the Country without seeking leave of the Director General of Police, Bengaluru.
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