No ‘Anticipatory Bail’ against tax recovery notice as assessee was a ‘defaulter’ & not an ‘offender’: HC

IT : Petition under section 438 of Cr.P.C. is not maintainable against show cause notice issued under rule 73 as by notice under rule 73, petitioner was not accused of committing any non-bailable offence and said notice did not give rise to any apprehension of immediate arrest. Tax liability or evasion of tax by petitioner under section 276-C had already been adjudicated by competent Authority and a certificate had been issued under section 222. Notice under rule 73 was issued for recovery of

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