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Issues:
1. Jurisdiction of the High Court under Article 226 for writs of certiorari and prohibition. 2. Assessment of income under the Travancore Income Tax Act, 23 of 1121. 3. Maintainability of the petition due to alternative remedies available under the Income Tax Act. 4. Adequacy of grounds for assessment and discussion in the order of assessment. 5. Validity of the assessment under the applicable law at the time of assessment. Analysis: 1. The petitioner, a retired District Superintendent of Police, sought writs of certiorari and prohibition under Article 226 of the Constitution of India against the Income Tax authorities. The assessment in question was made by the Third Respondent under the Travancore Income Tax Act, 23 of 1121, for the year 1122. The petitioner contended that the assessed amount was exempt under Section 4 of the Act, and challenged the jurisdiction of the assessing officer. 2. The assessing officer concluded that the funds received by the petitioner were assessable as income, based on gifts given in consideration of spiritual instructions. The petitioner filed an appeal against this assessment, raising the issue of the assessment's validity. However, a preliminary objection was raised regarding the maintainability of the petition due to alternative remedies provided under the Income Tax Act. 3. The High Court considered whether the petition was maintainable despite the availability of remedies under the Income Tax Act. The petitioner argued that the assessment order lacked essential grounds for taxation, rendering it beyond the officer's jurisdiction. The court deliberated on the concurrent nature of remedies and the impact of a pending appeal on the petition's viability. 4. The court examined the adequacy of grounds in the assessment order and the requirement for a detailed discussion of the taxability of the funds. It was argued that the absence of a thorough analysis of the tax liability could be a defect in the order. However, the court found no legal obligation for the assessing officer to provide extensive reasoning in the assessment order. 5. Additionally, a challenge was raised regarding the applicability of the Travancore Income Tax Act at the time of assessment. The petitioner contended that the Act was not in force, citing Section 13 of the Adaptation of Laws Order 1950. However, the court noted that this argument was not substantiated in the initial petition or accompanying documents, leading to its dismissal. 6. The court emphasized the availability of a comprehensive appeal mechanism under the Income Tax Act for addressing grievances related to assessments. Citing legal precedents, the court highlighted that resorting to the High Court under Article 226 was not warranted when statutory avenues for redressal existed. The judgment underscored the importance of exhausting statutory remedies before seeking extraordinary relief from the High Court. 7. Ultimately, the High Court dismissed the original petition, emphasizing the importance of adhering to the statutory appeal process and rejecting the application for writs of certiorari and prohibition. Costs were awarded to the Third Respondent, and the petition was concluded with a reference to relevant legal authorities supporting the court's decision.
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