Assessee, apprehending his arrest pursuant to notice under rule 73 of Schedule II having been issued for recovery of tax dues approached sessions judge for grant of anticipatory bail, which was rejected.  On appeal to High Court under S. 438 of Cr.P.C.  dismissing the petition the Court held that  by issuance of notice under rule 73 of the Second Schedule of the Income -tax Act, the assessee is not accused of committing any non-bailable offence and the said notice does not give rise to any apprehension of immediate arrest so as to invoke the jurisdiction of the Sessions Court or High Court under section 438. Both the constituents of section 438 are not attracted to the facts of this case. As a result, it is held that the petition under section 438 of Cr.P.C. is not maintainable.  Court also observed that  offence under S. 276C has to be classified as a non-bailable offence, but in instant case tax liability of assessee under S. 276C had already been adjudicated and certificate under section 222 had been issued and notice under rule 73 was issued for recovery of tax dues under S. 222 therefore assessee’s reliance on S. 276C was totally misplaced and held that  attempt of assessee interlinking these two different proceedings was an attempt to mislead Court.( AY. 2007 -08 , 2009 -10, 2010 -11)