It is not thecaseof the petitioner that he has been apprehending his arrest in any non-bailable offence and therefore, on the face of it, the provisions of Section 438 of CR.P.C. do not get attracted to the facts of thiscase. A reading of the summons issued by the respondents indicates that the petitioner has been asked to appear before the respondents in person along with the documents for inquiry in connection with service Tax matters. There is absolutely no basis for the petitioner to contend that he would be arrested by the authorities. The summons having been issued for the appearance of the petitioner, I do not find any justifiable reason to exercise the powers under Section 438 of Cr.P.C.