2003 (3) TMI 40 - HC - Income Tax

Writ petition maintainability of - writ petition by the petitioner clubbed with multifarious prayers concerning different departments and authorities not maintainable

Summary

Issues involved:
1. Petition against multiple respondents for recovery of taxable perquisites.
2. Prayer for writ of mandamus against various authorities in the insurance sector.
3. Claim for reward and promotion from income-tax authorities and insurance company.
4. Challenge to orders of posting branch and divisional managers.
5. Declaration of petrol reimbursement and conveyance allowance as illegal.

Analysis:
1. The petitioner filed a petition against numerous respondents seeking recovery of taxable perquisites like road tax, insurance premium, and conveyance allowance. However, the court noted the vague nature of the petition and the absence of specific entitlement for mandamus against the recovery from government officers. The court emphasized that the Income-tax Act provides the necessary machinery for such situations, and the petition lacked clarity on how the petitioner was entitled to claim relief.

2. The petitioner sought writ of mandamus against various authorities in the insurance sector for different issues such as specifying percentages of business and fixing responsibility for alleged malpractices. The court found the petitioner's allegations to be too general and vague, without specific instances or evidence provided. The court highlighted that policy matters and regulatory actions fall within the purview of concerned authorities, and the court cannot intervene without concrete breaches being demonstrated.

3. The petitioner requested rewards and promotions from income-tax authorities and the insurance company for disclosing concealed taxable perks and other grievances. The court observed that such claims for rewards or promotions are to be addressed by the respective departments, and the court cannot entertain requests for specific promotions or financial benefits without proper justification or evidence provided by the petitioner.

4. Challenges were raised against the orders of posting branch and divisional managers, alleging contravention of selection policies. The court emphasized the need for specific instances of illegality or policy violations to be pointed out, which the petitioner failed to do. The court stated that decisions regarding postings are within the domain of selection committees, and mere allegations without substantiation cannot be entertained.

5. The petitioner contested the legality of petrol reimbursement and conveyance allowance, which were previously addressed in a separate civil writ petition. The court noted that the petitioner's prayers were previously rejected by a Division Bench and reiterated the need for specific details, relevant rules, and regulations to be included in the petition. The court dismissed the petition due to the lack of substance and the inclusion of multifarious prayers without clear specifics or evidence provided.

In conclusion, the court dismissed the petition, emphasizing the need for specific details, evidence, and clarity in legal petitions, especially when challenging actions of multiple authorities across different departments. The court highlighted the importance of substantiating claims with relevant facts and rules to enable proper examination and consideration of grievances.