Constitution of India has no application in the matter because specific provisions have been made for recovery of tax dues. In the case of Col. Dr. B. Ramachandra Rao vs. State of Orissa AIR 1977 SC 2197 the apex Court, inter alia, observed that a writ of habeas corpus is not granted where a person is confined in jail custody by a competent Court except unless the order prima facie is without jurisdiction or wholly illegal. In the present matter TRO followed the procedure established under the provisions of IT Rules before directing arrest of the detenu for the recovery of arrears of tax, therefore, the judgment relied by the counsel for the petitioner in the case of Gajendra Kumar Banthia vs. Union of India (1997) 140 CTR (Cal) 150 (1996) 222 ITR 632 (Cal) is not applicable in the circumstances of the present matter. 13.In the light of the above, we do not find any substance in the present petition. Accordingly, the present writ petition stands dismissed. No costs.