INCOME TAX ACT, 1961

Section 222

Recovery - Collection and recovery of tax - Certificate proceedings -

Assessee filed instant petition had assailed the validity of warrant of arrest issued by TRO, Debts Recovery Tribunal. Assessee raised a singular contention that before issuing warrant of arrest, the provisions prescribed in rules 73 and 74 contained in Schedule II to the Act, had not been complied. Therefore, the warrant of arrest was procedurally ultra vires Held: From a perusal of the provisions of rule 73(1) of Second Schedule of the Act it was evident that no order for arrest and detention in civil prison of a defaulter shall be made unless TRO has issued and served a notice upon the defaulter calling upon him to appear before him on the date specified in notice and to show cause as to why he should not be committed to civil prison, unless TRO is satisfied for the reasons which are mentioned in clauses (a) and (b) of sub-rule (1) of rule 73 of Schedule II. Notice did not fulfil the requirements prescribed under rule 73(1) of Schedule II to the Act, inasmuch as, no specific show-cause notice has been given to assessee asking him to show cause as to why he should not be detained in civil prison, therefore order was procedurally ultra vires

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

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