1989 (2) TMI 106

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..... ULATI., R. M. SAHAI JUDGMENT 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 I .....

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..... empowers the Tax Recovery Officer to proceed only after he is satisfied about the various conditions mentioned in sub-rule (1) and sub-rule (2). In view of these safeguards, we dispose of this petitio .....

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