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Issues Involved:
1. Investigation into the sources of income and huge expenses incurred by a political figure. 2. Direction to the CBI to investigate and file a complaint against the political figure and his associate. 3. Maintainability of the petition under Article 226 of the Constitution of India. 4. Allegations of political motivation behind the petition. 5. Powers and duties of the Income-tax authorities under the Income-tax Act. Detailed Analysis: 1. Investigation into the Sources of Income and Huge Expenses The petitioners alleged that a political figure (respondent No. 4) incurred significant expenses for various events, including taking BJP MLAs to Khajuraho, hosting a lavish marriage reception, and organizing a "Mahasammelan." They sought a direction for the income-tax authorities to investigate the sources of these expenses. The petitioners claimed that despite several representations to the Chief Commissioner of Income-tax, no action was taken under relevant sections of the Income-tax Act. 2. Direction to the CBI to Investigate and File a Complaint In Special Civil Application No. 9390 of 1996, the petitioners sought a direction for the CBI to investigate the alleged financial irregularities and file a complaint against the political figure and his associate. They alleged that more than 2 crores of rupees were used to "purchase" MLAs to support the political figure in becoming the Chief Minister of Gujarat. 3. Maintainability of the Petition under Article 226 The court examined whether it had the jurisdiction to entertain the petition under Article 226 of the Constitution. The respondents argued that the High Court could not exercise powers similar to those of the Supreme Court under Article 142 and that the petition was politically motivated. The court held that while the High Court does not have the plenary powers of the Supreme Court under Article 142, it can issue a writ of mandamus if there is a failure of duty by a public authority. 4. Allegations of Political Motivation The respondents contended that the petition was filed with political motives and was an attempt to settle political vendetta. The court noted that political rivalry often brings certain facts to light, which otherwise might remain hidden. The court emphasized that the petition's maintainability should not be dismissed solely based on alleged political motives if there is a prima facie case of failure of duty by public authorities. 5. Powers and Duties of the Income-tax Authorities The court reviewed the statutory powers and duties of the income-tax authorities under the Income-tax Act. It noted that the authorities have ample powers to investigate tax evasion and that these powers are coupled with a duty to act when statutory conditions are met. The court found that the income-tax authorities were already conducting an investigation into the allegations and that there was no failure of duty on their part. Conclusion: The court concluded that the income-tax authorities were bona fide investigating the matter and that there was no need for the High Court to monitor the investigation or issue directions to the CBI. The petitions were dismissed, and no costs were awarded. The court emphasized that its role was to ensure that public authorities discharge their statutory duties and not to substitute its own opinion for that of the statutory authorities.
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