SATYABRATA SINHA, J.

( 1 ) THIS petition has been filed for issuance of a writ of habeas corpus directing the respondents to release Jitendra Kumar Banthia, the father of the petitioner (hereinafter referred to as "the detenu"), who is said to have been detained in civil prison by respondent No. 2 in purported exercise of his jurisdiction under Section 222 of the Income-tax Act, 1961, read with the relevant rules contained in the Second Schedule appended thereto.

( 2 ) THE detenu has been carrying on the business of jute and distributorship in cinematographic films. Allegedly because of losses suffered by the detenu, he could not pay his income-tax dues to the extent of a sum of Rs. 75 lakhs and odd. It is not disputed that the detenu who was being assessed under the provisions of the said Act, even did not file his income-tax returns after 1986 allegedly on the ground that he did not have taxable income. On February 23, the detenu was arrested and on that date itself he was sent to Alipore Central Jail by respondent No. 2 purportedly in the exercise of his powers under the provision of Rule 76 of the Second Schedule to the Income-tax Act. The petitioner has contended that the de

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