Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1984 (1) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hri. K. Karunakaran, the Hon'ble Chief Minister of the Government of Kerala, is the 4th respondent. According to the petitioner, there have been proceedings by the income-tax authorities, including a raid, against the 3rd respondent. Exhibits P-3 and P-4 are the letters exchanged between the 3rd respondent and the Income-tax Officer. Under Exhibit P-3 dated November 30, 1983, the 3rd respondent wanted a copy of the statement taken from him by the Department. On December 3, 1983, the Department gave the reply pointing out that the statement sought for will be furnished on completion of the investigation. Exhibit P-2 is stated to be a copy of the representation submitted by the petitioner, before the Governor of Kerala, seeking an enquiry a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed, to Ward A. It is stated in this affidavit that the files ought to have been dealt with by Sri K. J. Anthappan if the object behind the transfer was to have a meticulous enquiry. The petitioner asserted "The transfer of file as well as of the 2nd respondent were made in order to spoil the enquiry so as to give a clean chit to 3rd respondent who is having fiscal and amorous connection with the 4th respondent." On January 12, 1984, the petition came up for preliminary hearing. As desired by me, counsel for the Income-tax Department offered to make available the relevant files so as to appraise the court about the correct situation. The files were so made available on January 17, 1984. The matter was further heard on January 18, 1984. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otification dated December 19, 1983, appointing Shri K. R. K. Menon as Tax Recovery Officer was issued thereafter. The facts and materials furnished by the petitioner are not sufficient to establish the existence of any extraneous considerations in the transfer and postings effected in the Department. It cannot be assumed, without more, that any pressure had been exerted by the 4th respondent on the Commissioner of Income-tax to bring about the transfers and postings complained of in the writ petition. The note of the Commissioner contained in the file indicates that all the cases connected with M/s. Nanu Ezhuthassan and Sons have been transferred by the Inspecting Assistant Commissioner, Trichur, to the seniormost Incometax Officer, Tr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In some situations, the courts have been reluctant to probe into complaints made against authorities without adequate investigation into the factual and legal aspects. Warner J. thus thought of providing a "filter" to insulate such authorities which "are particularly vulnerable to actions by busybodies and cranks". (See Barrs v. Bethell [1982] 1 All ER 106 at P. 120). Although such restraint is desirable, the court should be careful not to shut out writ petitions projecting a public cause. Lord Scarman posed the question of locus standi in IRC v. National Federation of Self-employed and Small Business Ltd. [1981] 2 WLR 722 (HL), and he answered (p. 747-748): "The courts have a role, long established, in the public law. They are available .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it P-5 in the "Indian Express" of January 8, 1984, and another report in the "Desabhimani" on a subsequent date January 11, 1984. Newspapers undoubtedly play a prominent and quite often useful role in the fight for public cause. The recognition of the power and influence of the press is perhaps reflected in the statement : "It is the inveterate habit of British statesmen to listen with sensitive ears to the oracles from the Printing House Square." (See " The prime Minister" by Harold Spender, page 253). In the adjudication of legal issues, extreme care and caution have necessarily to be exercised for acting upon the reports in the press. It may be that on occasions, the courts may draw on "the ordinary experience of those who read newspaper .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates