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TMI Blog1987 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... s the respondent. An order was passed to arrest and detain the appellant in civil prison under Schedule 11, rule 76 of the Income-tax Act, 1961. The said order was challenged on the ground that there was no enquiry before passing the said order. Pending the O.P., exhibit P-4 order was passed. The order passed by the Tax Recovery Officer was also challenged in the O.P. Income-tax is admittedly due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant should be arrested and detained in civil prison. Later, he was released. These circumstances will amply prove that the Tax Recovery Officer conducted an enquiry as contemplated by Schedule 11, rule 74 of the Income-tax Act before ordering the The contention to the contrary was rightly repelled by the learned single judge. It is conceded that the appellant appeared before the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s laid before the learned single judge and also before us that the opportunity that was given to the appellant (defaulter) was insufficient and that the enquiry conducted was also perfunctory. We are unable to accept this plea. The fact that the Tax Recovery Officer conducted the enquiry and completed it on the same day itself cannot be a reason to disregard it. What is necessary is that the offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity before the order was passed. Besides, an enquiry was also conducted by the Tax Recovery Officer as contemplated by law. We see no error in the said conclusion. The learned single judge adverted to the finding of the Tax Recovery Officer to the effect that the petitioner had the means to pay the tax arrears from the moment the demand was created and that he refused and neglected to pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w is either perverse or illegal. If the petitioner failed to advance any valid or proper reason for not filing the statutory appeal that is available to him against exhibit P-5 order, that itself was sufficient to deny jurisdiction under article 226 of the Constitution of India. The writ appeal is without merit. The writ appeal is dismissed in limine. - - TaxTMI - TMITax - Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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