JUDGMENT
The petitioner seek a direction from this court restraining opposite parties from arresting them for realisation of income tax dues against them or the firm, Goyal Industries, Sultanganj Agra. It is claimed that even though petitioners have no assets, opposite parties are trying to recover the amount by arresting the petitioners. We do not think that it is necessary for us to decide at this stage any of the controversies raised by the petitioner as, in our opinion there is ample safeguard under rule 73 of the Second Schedule to Income-tax Act, 1961, which empowers the Tax Recovery Officer to proceed only after he is satisfied about the various conditions mentioned in sub-rule (1) and sub-rule (2). In view of these safeguards, we dispose of this petition by directing that the petitioner shall not be arrested or detained unless the Recovery Officer proceeds in accordance with rule 73 and records reasons as contemplated therein.
The petition is disposed of accordingly.