India - Income Tax Act 2010 - Saarc

R. 83 I.T. ACT, 1961 1.982(2) Where a defaulter has been arrested, the Tax Recovery Officer may releasehim if, in the opinion of the Tax Recovery Officer, he is not in a fit state of healthto be detained in the civil prison.(3) Where a defaulter has been committed to the civil prison, he may be releasedtherefrom by the Tax Recovery Officer on the ground of the existence of anyinfectious or contagious disease, or on the ground of his suffering from anyserious illness.(4) A defaulter released under this rule may be rearrested, but the period of hisdetention in the civil prison shall not in the aggregate exceed that authorised byrule 77.Entry into dwelling house.80. 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 suchdwelling house or a portion thereof is in the occupancy of thedefaulter and he or other occupant of the house refuses or in any wayprevents access thereto; but, when the person executing any suchwarrant has duly gained access to any dwelling house, he may breakopen the door of any room or apartment if he has reason to believethat the defaulter is likely to be found there;(c) no room, which is in the actual occupancy of a woman who, accordingto the customs of the country, does not appear in public, shall beentered into unless the officer authorised to make the arrest has givennotice to her that she is at liberty to withdraw and has given herreasonable time and facility for withdrawing.Prohibition against arrest of women or minors, etc.81. The Tax Recovery Officer shall not order the arrest and detention in the civilprison of—(a) a woman, or(b) any person who, in his opinion, is a minor or of unsound mind.PART VIMISCELLANEOUSOfficers deemed to be acting judicially.82. Every 19 [Chief Commissioner or Commissioner], Tax Recovery Officer orother officer acting under this Schedule shall, in the discharge of hisfunctions under this Schedule, be deemed to be acting judicially within themeaning of the Judicial Officers Protection Act, 1850 (18 of 1850).Power to take evidence.83. Every 19 [Chief Commissioner or Commissioner], Tax Recovery Officer orother officer acting under the provisions of this Schedule shall have the19. Substituted for “Tax Recovery Commissioner” by the Direct Tax Laws (Amendment) Act,1987, w.e.f. 1-4-1989. Earlier, it was inserted by the Finance (No. 2) Act, 1971, w.e.f. 1-1-1972.