( 1 ) THESE three Special Criminal Applications under Arts. 226/227 of the Constitution have been moved by the same petitioner-Mahmed akhtar Husein alias Kadar Bhatti (a Pakistani national) against the concerned respondents - out of which the main respondents are - State of Gujarat commissioner of Income Tax and the Tax Recovery Officer No. 2, Income tax Office, Ahmedabad. The grievances voiced in these petitions centre round the arrest and detention of the petitioner in civil prison as he is said to have defaulted in paying the income-tax dues of Rs. 6,69,635. 00 for the assessment Year 1984-85. The petitioner was earlier ordered to be arrested under the provisions of Rule 73 (2) of the Second Schedule to the Income tax Act, 1961, by orders dated 5-12-1989 and 22-12-1989 issued by the Tax recovery Officer-II, Ahmedabad and was later ordered to be kept in the interim custody pending inquiry by an order dated 30-12-1989 passed by the same officer in exercise of his powers under Rule 75 of the same schedule. Ultimately, final order was passed by the same officer against the petitioner under Rule 76 (1) of the same Schedule and that order is dated 5-3-1990 and pursua