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2019 (9) TMI 555

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..... ce dated 21.11.2017 does not fulfill the requirements prescribed under Rule 73 (1) of Schedule II of the Act, in as much as, no specific show cause notice has been given to the petitioner asking him to show cause as to why he should not be detained in civil prison. The impugned order is procedurally ultra-vires. It is accordingly quashed and set aside. In the result, the petitioner shall be released forthwith from the custody. The petitioner shall deposit his Passport before the Recovery Officer-I, Debt Recovery Tribunal-II, Bengaluru as a condition precedent to his release from the jail. The petitioner shall not leave the Country without seeking leave of the Director General of Police, Bengaluru. - WRIT PETITION NO. 48713 of 2018 (GM- .....

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..... oner asking him to appear before respondent No.1 in person on or before 11.12.2017. Therefore, the provisions of Rules 73 and 74 of Schedule II of the Act, have been complied with and the petitioner is a defaulter. Therefore, the impugned order is perfectly justified. 5. I have considered the submissions made by learned counsel for the parties and have perused the records. At this stage, it is pertinent to take note of Rule 73(1) of Schedule II of the Act, which reads as under: 73. Notice to show cause-(1) 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 .....

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..... the petitioner asking him to show cause as to why he should not be detained in civil prison. 8. Therefore, the impugned order is procedurally ultra-vires. It is accordingly quashed and set aside. In the result, the petitioner shall be released forthwith from the custody. The petitioner shall deposit his Passport before the Recovery Officer-I, Debt Recovery Tribunal-II, Bengaluru as a condition precedent to his release from the jail. The petitioner shall not leave the Country without seeking leave of the Director General of Police, Bengaluru. 9. Needless to state that respondent No.1 shall be at liberty to proceed against the petitioner, if so advised, in accordance with law. 10. In view of the di .....

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