1. The petitioner, in this writ petition, has challenged the action of the respondent in arresting the petitioner for realisation of the alleged income-tax-dues.

2. On March 22, 1988, after hearing the parties under Rule 76 of the rules framed under the Income-tax Act, the Tax Recovery Officer, Income-tax Department, Gorakhpur, took a decision that the petitioner was intentionally avoiding the payment of income-tax dues and was thus liable to be sent to civil imprisonment.

Feeling aggrieved, the petitioner filed an appeal under Rule 86 of the Rules. According to the petitioner, the aforesaid appeal has not been disposed of uptil now.

3. At the admission stage, we have heard Sri R. K. Agarwal, learned standing counsel, appearing for the Department, and the present writ petition is being disposed of finally in accordance with the rules of the court.

4. After hearing learned counsel for the parties, we are of the opinion that the petitioner is already pursuing his remedy when he has already filed an appeal before the Tax Recovery Commissioner. The petitioner is also entitled to move an application under Rule 86(3) of the Rules. In such a case, if an application is moved and t