Though Section 25 of Recovery of Debts and Bankruptcy Act, 1993 does not indicates a hierarchy amongst the recovery modes available and Recovery Officer is free to choose the one suitable, if chooses to exercise the option “arrest and detention in prison of the borrower” will have to carefully assess all the facts on record to ensure that ingredients of Rule 73 of Second schedule of the Income Tax Act are established – Kishor K. Mehta Vs. Recovery Officer, Debts Recovery Tribunal, II, Mumbai – Bombay High Court