9911796707
TMI Blog2006 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... on by invoking the doctrine of forum convenience. - submission made on behalf of the respondents that Delhi is not a forum convenient for adjudication of the issues being raised by the petitioner cannot be brushed aside. - In the result, this writ petition fails and is hereby dismissed, - - - - - Dated:- 21-4-2006 - Judge(s) : T. S. THAKUR., B. N. CHATURVEDI. JUDGMENT The judgment of the court was delivered by T.S. Thakur J.- Everything that constitutes "cause of action" for the petitioner to seek redress, has occurred in Kolkata. For instance, the assessment proceedings resulting in the levy of interest under sections 234B and 234C of the Income-tax Act, 1961, were completed in Kolkata. Appeals arising out of such assessments are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition by its letter dated November 1, 1994. In terms of his order dated February 24, 2000, the Commissioner of Income-tax (Appeals) issued a notice to the petitioner for enhancement of the rate of tax leviable on the income of the petitioner. Even the Central Board of Direct Taxes is said to have gone back on its earlier decision and insisted that a higher rate of tax was applicable to the non-residents like the petitioner. For nearly six years between 1994 and 2000, when this notice was issued, the petitioner had continued paying tax at the lower rate. The Income-tax Department is now reopening the issue to impose a higher rate of tax. The petitioner is not assailing in this petition the proposed levy of a higher rate of tax. Its grievan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent No. 2 to extend to the petitioner the benefit of the circular issued by respondent No. 1 dated May 23,1996, granting waiver of interest under sections 234B and 234C in so far as the interest relates to the additional demand caused by the modification of the rates of tax. (ii) issue a writ of certiorari or any other appropriate writ or direction calling for the records from the respondents and quash levy of interest pertaining to the rate of tax matter vide the order under section 251 dated May 14, 2004, giving effect to the Commissioner of Income-tax (Appeals) order dated February 28, 2002, and adjustments towards interest vide letters dated June 22, 2001 and August 6, 2002, passed by the respondents. (iii) issue a writ of mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andamus directing the refund of the amount recovered could be made before the Calcutta High Court as the adjustments and refund relate to amounts recovered under orders passed by the authorities in Kolkata. The third prayer for a mandamus directing the authorities not to adjust any future amounts also could and ought to be made only before the Calcutta High Court as the authorities against whom the said direction is sought, are situated within the jurisdiction of the said court. The fourth relief prayed for by the petitioner, namely, a mandamus directing respondent No. 2 to consider the request for waiver of interest, no doubt, is directed against an authority situate in Delhi but that by itself, may not be sufficient to shift the forum for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction of a High Court, the same may not entitle the litigant to maintain a petition in that court if the major part of the cause of action arises in relation to another High Court. The court observed: "We must, however, remind ourselves that even if a small part of cause of action arises within the territorial jurisdiction of the High Court, the same by itself may not be considered to be a determinative factor compelling the High Court to decide the matter on the merits. In appropriate cases, the court may refuse to exercise its discretionary jurisdiction by invoking the doctrine of forum convenience. (see Bhagar Singh Bagga v. Dewan Jagbir Sawhany, AIR 1941 Cal; Man- dal Jalan v. Madanlal [1945] 49 CWN 357 ; Bharat Coking Coal Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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