1988 (4) TMI 5

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..... ch 22, 1988, after hearing the parties under rule 76 of the rules framed under the Income-tax Act, the Tax Recovery Officer, Incometax Department, Gorakhpur, took a decision that the petitioner was intentionally avoiding the payment of income-tax dues and was thus liable to be sent to civil imprisonment. Feeling aggrieved, the petitioner filed an appeal under rule 86 of the Rules. According to t .....

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..... led to be released forthwith subject to the final decision which is taken in the appeal. If such an application is moved, the same shall be decided by the Tax Recovery Commissioner within a week from the presentation of the application. The Tax Recovery Commissioner will also see to it that the appeal is finally disposed of in accordance with law within a period of four weeks from the date of fili .....

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