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The High Court of Allahabad heard a writ petition challenging the arrest of the petitioner for income tax dues. The Tax Recovery Officer decided the petitioner was avoiding payment and could be sent to civil imprisonment. The petitioner filed an appeal, which has not been resolved. The court stated the petitioner can seek remedy through an application under rule 86(3) of the Rules and ordered the Tax Recovery Commissioner to decide on the application within a week and dispose of the appeal within four weeks. The writ petition was finally disposed of with these directions.
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