Answer:  Under Rule 73(1) of the Second Schedule to the Income Tax Act, 1961, which has been made applicable to sale by the Recovery Officer of Debts Recovery Tribunal, no order for the arrest and detention in civil prison of a defaulter shall be made unless the Recovery Officer has issued and served a notice upon the defaulter calling upon him to appear before him on the date specified in the notice and to show cause why he should not be committed to the civil prison. Further, the Recovery Officer cannot pass an order for arrest and detention in civil prison of a defaulter, unless the Recovery Officer, for reasons recorded in writing, is satisfied-

 

that the defaulter, with the object or effect of obstructing the execution of the certificate, has after the drawing up of the certificate by the Recovery Officer dishonestly transferred, concealed, or removed any part of his property, or

 

that the defaulter has, or has had since [the drawing up of the certificate by the Tax Recovery Officer the means to pay the arrears or some substantial part thereof and refuses or neglects or has refused or neglected to pay the same.