FORM NO. I.T.C.P. 27
[See Part V of the Second Schedule to the Income-tax Act, 1961]
Warrant of detention in civil prison

Office of the Tax Recovery Officer,

To The Officer-in-charge of the Civil-Prison of

* Whereas has been brought before the under­signed under a warrant in execution of certificate No. dated drawn up by the undersigned for recovery of arrears from him;
* Whereas has been brought before the undersigned under a warrant in execution of certificate No. dated forwarded by the Tax Recovery Officer to the undersigned, for recovery of arrears from him, a certified copy of which has been forwarded to the undersigned under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs. is to be recovered from him;
And whereas he has not satisfied the undersigned that he is entitled to be discharged from custody and has not paid the amount due from him as detailed below :—

	Rs.	P.
† Certificate amount/Specified amount
Costs and charges
Interest
Total

And whereas the undersigned is satisfied that the said should be committed to the civil prison and an order to that effect has been passed by the undersigned on the day of ;
You are hereby commanded and required to take and receive the said into the civil prison and to keep him imprisoned therein for a period of or until the amount aforesaid together with further interest on Rs. at the rate of one and one-half per cent per month or part of a month for the period commencing immediately after the date of issue of this warrant payable under section 220(2) of the Income-tax Act, 1961, is paid to you or until you receive an order of release from the undersigned.
The undersigned does hereby fix Rs. P. per diem calculated under rule 90(2) of the Second Schedule to the said Act as the rate for subsistence allowance of the said during his confinement under this warrant.
Given under my hand and seal at this day of

(SEAL)	Tax Recovery Officer

*Score out whichever paragraph is not applicable.
†Delete inappropriate words.