1966 (3) TMI 9

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..... ituted a proceeding in this court for a writ of mandamus directing an Income-tax Officer to forbear from recovering from the petitioner the tax assessed at Rs. 72,000 and old in pursuance of a demand pending disposal of an appeal before the Appellate Assistant Commissioner of Income-tax, "A" Range, Madras. Srinivasan J., before whom the matter came up, dismissed the writ petition in limine, making .....

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..... of two decisions, one of the Calcutta High Court and another of the Andhra High Court (Ladhuram Taparia v. B.K. Baghchi and Vetcha Sreeramamurthy v. Income-tax Officer, Vizianagaram). Learned counsel also stressed that by virtue of a recent judgment in Tax Case No. 286 of 1962, his contention that this particular levy cannot be legally enforced derives considerable support. Needless to say, we ar .....

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..... ing in default " and then make such order as is appropriate to the facts of the case. In other words, such a request for the exercise of the power under section 220, sub-clause (6), cannot be merely summarily rejected on the basis that the power is there with the officer but that he is not bound to exercise it. It is a power coupled with a responsibility and not merely a naked and arbitrary power. .....

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