2020 (3) TMI 888 - HC - Income Tax

Notification providing guidelines with respect to the functioning of the Court in view of the Coronavirus pandemic - petitioner has made a specific prayer seeking a writ of mandamus upon the Income Tax Authorities preventing them from distributing jewellary that was seized almost four decades back - HELD THAT - Owing to the resolution of the Bar Council that prohibits lawyers from participating in judicial proceedings, find that none has appeared on behalf of the respondent authorities. In the prevailing situation, passing a writ of mandamus against the Income Tax Authorities would go against the notification issued by the Registrar General. However, keeping in mind the extra-ordinary calamity that we are combating and for the ends of justice,request the Income Tax Authorities to stay their hands with regard to distribution of jewellery that has been lying with them for four decades, for a limited period of time. Request the Authorities to consider the representation made by the petitioner on March 11, 2020 and accordingly not release the jewellery to the private respondents for the time being. This matter shall be taken up on March 25, 2020 at the top under the heading Motion .

Summary

Issues:
1. Impact of Coronavirus pandemic on the functioning of the High Court.
2. Guidelines issued by the Registrar General in response to the pandemic.
3. Decision of the Bar Council of West Bengal regarding participation in judicial proceedings.
4. Writ petition seeking a mandamus against the Income Tax Authorities for seized jewellery.
5. Absence of representation from respondent authorities due to Bar Council resolution.
6. Decision of the Court regarding the writ petition in light of the pandemic situation.

Analysis:
The judgment delivered by the High Court of Calcutta addresses the impact of the Coronavirus pandemic on the functioning of the Court. The Registrar General issued guidelines on March 15, 2020, which included a direction not to pass adverse orders in case of party absence. Additionally, the Bar Council of West Bengal decided on March 16, 2020, that its members should not participate in judicial proceedings. These measures were taken to ensure the safety and well-being of all involved in the legal process.

Regarding a specific writ petition seeking a mandamus against the Income Tax Authorities for the distribution of seized jewellery, the Court noted the absence of representation from the respondent authorities due to the Bar Council resolution. Despite this, the Court considered the extraordinary circumstances of the pandemic and decided not to issue the writ of mandamus against the Income Tax Authorities. Instead, the Court requested the Authorities to refrain from distributing the jewellery for a limited period, emphasizing the importance of justice and the current calamitous situation.

In light of the above considerations, the Court directed the Authorities to review the petitioner's representation and withhold the release of the jewellery to the private respondents temporarily. The matter was scheduled to be taken up on March 25, 2020, under the heading 'Motion.' The petitioner was instructed to serve copies of the order to all respondents within 24 hours, and a plain copy of the order was to be provided to the petitioner by the Assistant Registrar (Court) upon undertaking.

This judgment reflects the Court's balancing act between upholding legal proceedings and ensuring public safety during the pandemic, emphasizing the need for cooperation and understanding in these challenging times.