{"id":148103,"date":"1989-02-02T00:00:00","date_gmt":"1989-02-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dau-dayal-goyal-and-another-vs-tax-recovery-officer-and-another-on-2-february-1989"},"modified":"2019-02-25T17:45:06","modified_gmt":"2019-02-25T12:15:06","slug":"dau-dayal-goyal-and-another-vs-tax-recovery-officer-and-another-on-2-february-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dau-dayal-goyal-and-another-vs-tax-recovery-officer-and-another-on-2-february-1989","title":{"rendered":"Dau Dayal Goyal And Another vs Tax Recovery Officer And Another. on 2 February, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Dau Dayal Goyal And Another vs Tax Recovery Officer And Another. on 2 February, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 177 ITR 397 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>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.<\/p>\n<p>The petition is disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Dau Dayal Goyal And Another vs Tax Recovery Officer And Another. on 2 February, 1989 Equivalent citations: 1989 177 ITR 397 All 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. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-148103","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dau Dayal Goyal And Another vs Tax Recovery Officer And Another. on 2 February, 1989 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/dau-dayal-goyal-and-another-vs-tax-recovery-officer-and-another-on-2-february-1989\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dau Dayal Goyal And Another vs Tax Recovery Officer And Another. on 2 February, 1989 - Free Judgements of Supreme Court &amp; 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