The assessee filed petition  to quash issue of  warrant of arrest  which was issued by TRO, Debts Recovery Tribunal without show cause notice  being  warrant of arrest was procedurally ultra vires. Allowing the  petition the Court held that  considering the provisions of rule 73(1) of Second Schedule of the Act 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 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 clauses (a) and (b) of sub-rule (1) of rule 73 of Schedule II of the Act.  In the instant case, the impugned notice does not fulfil the requirements prescribed under rule 73(1) of Schedule II of the Act, inasmuch as, no specific show-cause notice has been given to the assessee asking him to show cause as to why he should not be detained in civil prison.   Accordingly order is procedurally ultra vires hence   quashed and set aside.