Income Tax Act, 2025
Section 5: Subs. by s. 54, ibid., for “Income-tax Officer” (w.e.f. 11988).
5. Subs. by s. 54, ibid., for “Income-tax Officer” (w.e.f. 11988).
6. Subs. by Act 4 of 1988, s. 124, for clause (ii) (w.e.f. 11989). Earlier amended by Act 3 of 1989, s. 55 (w.e.f. 11988).
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(2) A defaulter released from detention under this rule shall not, merely by reason of his release, be
discharged from his liability for the arrears; but he shall not be liable to be rearrested under the certificate
in execution of which he was detained in the civil prison.
78. Release.—(1) The Tax Recovery Officer may order the release of a defaulter who has been
arrested in execution of a certificate upon being satisfied that he has disclosed the whole of his property
and has placed it at the disposal of the Tax Recovery Officer and that he has not committed any act of bad
faith.
(2) If the Tax Recovery Officer has ground for believing the disclosure made by a defaulter under
sub-rule (1) to have been untrue, he may order the rearrest of the defaulter in execution of the certificate,
but the period of his detention in the civil prison shall not in the aggregate exceed that authorised by
rule 77.
79. Release on ground of illness.—(1) At any time after a warrant for the arrest of a defaulter has
been issued, the Tax Recovery Officer may cancel it on the ground of his serious illness.
(2) Where a defaulter has been arrested, the Tax Recovery Officer may release him if, in the opinion
of the Tax Recovery Officer, he is not in a fit state of health to be detained in the civil prison.
(3) Where a defaulter has been committed to the civil prison, he may be released therefrom by the
Tax Recovery Officer on the ground of the existence of any infectious or contagious disease, or on the
ground of his suffering from any serious illness.
(4) A defaulter released under this rule may be rearrested, but the period of his detention in the civil
prison shall not in the aggregate exceed that authorised by rule 77.
80. Entry into dwelling house.—For the purpose of making an arrest under this Schedule—
(a) no dwelling house shall be entered after sunset and before sunrise;
(b) no outer door of a dwelling house shall be broken open unless such dwelling house or a
portion thereof is in the occupancy of the defaulter and he or other occupant of the house refuses or in
any way prevents access thereto; but, when the person executing any such warrant has duly gained
access to any dwelling house, he may break open the door of any room or apartment if he has reason
to believe that the defaulter is likely to be found there;
(c) no room, which is in the actual occupancy of a woman who, according to the customs of the
country, does not appear in public, shall be entered into unless the officer authorised to make the
arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and
facility for withdrawing.
81. Prohibition against arrest of women or minors, etc.—The Tax Recovery Officer shall not
order the arrest and detention in the civil prison of—
(a) a woman, or
(b) any person who, in his opinion, is a minor or of unsound mind.
(w.e.f. 11989). Earlier amended by Act 3 of 1989, s. 55 (w.e.f. 11988).
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A defaulter released from detention under this rule shall not, merely by reason of his release, be
discharged from his liability for the arrears; but he shall not be liable to be rearrested under the certificate
in execution of which he was detained in the civil prison.
78. Release.—
The Tax Recovery Officer may order the release of a defaulter who has been
arrested in execution of a certificate upon being satisfied that he has disclosed the whole of his property
and has placed it at the disposal of the Tax Recovery Officer and that he has not committed any act of bad
faith.
If the Tax Recovery Officer has ground for believing the disclosure made by a defaulter under
sub-rule
to have been untrue, he may order the rearrest of the defaulter in execution of the certificate,
but the period of his detention in the civil prison shall not in the aggregate exceed that authorised by
rule 77.
79. Release on ground of illness.—
At any time after a warrant for the arrest of a defaulter has
been issued, the Tax Recovery Officer may cancel it on the ground of his serious illness.
Where a defaulter has been arrested, the Tax Recovery Officer may release him if, in the opinion
of the Tax Recovery Officer, he is not in a fit state of health to be detained in the civil prison.
Where a defaulter has been committed to the civil prison, he may be released therefrom by the
Tax Recovery Officer on the ground of the existence of any infectious or contagious disease, or on the
ground of his suffering from any serious illness.
A defaulter released under this rule may be rearrested, but the period of his detention in the civil
prison shall not in the aggregate exceed that authorised by rule 77.
80. Entry into dwelling house.—For the purpose of making an arrest under this Schedule—
no dwelling house shall be entered after sunset and before sunrise;
no outer door of a dwelling house shall be broken open unless such dwelling house or a
portion thereof is in the occupancy of the defaulter and he or other occupant of the house refuses or in
any way prevents access thereto; but, when the person executing any such warrant has duly gained
access to any dwelling house, he may break open the door of any room or apartment if he has reason
to believe that the defaulter is likely to be found there;
no room, which is in the actual occupancy of a woman who, according to the customs of the
country, does not appear in public, shall be entered into unless the officer authorised to make the
arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and
facility for withdrawing.
81. Prohibition against arrest of women or minors, etc.—The Tax Recovery Officer shall not
order the arrest and detention in the civil prison of—
a woman, or
any person who, in his opinion, is a minor or of unsound mind.