The assessee filed petition\u00a0 to quash issue of\u00a0 warrant of arrest\u00a0 which was issued by TRO, Debts Recovery Tribunal without show cause notice\u00a0 being\u00a0 warrant of arrest was procedurally ultra vires. Allowing the\u00a0 petition the Court held that\u00a0 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.\u00a0 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.\u00a0\u00a0 Accordingly order is procedurally ultra vires hence\u00a0\u00a0 quashed and set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 222 : Collection and recovery-Certificate to Tax Recovery Officer\u2013Warrant of arrest\u2013Issue of warrant of arrest without issuing show cause notice is did not fulfil requirements prescribed under rule 73(1) of Schedule II of Act-Held to be y ultra vires and quashed. [Schedule II, Rule 73(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8038","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-25E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=8038"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8038\/revisions"}],"predecessor-version":[{"id":8039,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8038\/revisions\/8039"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}