P. R. GOKULAKRISHNAN, J.

( 1 ) RULE. Mr. R. P. . Bhatt waives service of rule on behalf of respondents Nos. 1 to 4.

( 2 ) BY consent of the parties this Special Civil Application is taken up for final heating and the arguments were heard. This Special Civil Application is to quash dad set aside the mere show cause notice issued under Rule 73 of the Second Schedule to the Income Tax Act whereby the petitioner is called upon to show cause as to why a warrant of arrest should not be issued. The said notice is at-Annexure A to the Special Civil Application. There are further prayers to the effect that to quash and set aside the demand notice dated 3/04/1989 demanding payment of Rs. 10 50 952 plus cost and interest and the same is at Annexure `b to the Special Application; that to quash and set aside the notice of demand to defaulter Bearing No; TRO-IV/121/a/88 dated 31-5-1988 issued by the Tax Recovery Officer under Rule 2 of the Second Schedule to the Act dated 31/05/1988 which is at Annexure E to the Special Civil Application and that to quash and set aside the Income Tax Assessment Older passed by respondent No. 3 dated 5/03/1986 for the dissolved firm of Jagatbhai Punjabhai for Asse

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