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TMI Blog2021 (9) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... etition on the same subject matter is certainly not at all maintainable. Such a practice deserves to be deprecated. Therefore, this Court does not find any reason to interfere with the order passed by the learned Single Judge. - WRIT APPEAL NO.384/2021 (T-IT) - - - Dated:- 21-4-2021 - HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND HON'BLE MR. JUSTICE S. VISHWAJITH SHETTY APPELLANT (BY SHRI. R. SUBRAMANIAN, ADVOCATE) RESPONDENTS (BY SHRI. S. GANES-H, SENIOR ADVOCATE FOR SHRI. SANDEEP HUILGOL, ADVOCATE FOR R3) JUDGMENT SATISH CHANDRA SHARMA J., This writ appeal is arising out of the order dated 26.02.2021 passed by the learned Single Judge in W.P. No.12769/2020 (India Awake for Transparency Vs. The Chairman, Central Board of Director Taxes and others). 2. The facts of the case reveal that the appellant is not for profit company and has filed the aforesaid writ petition for issuance of a writ, order or a direction directing the Chairman, Central Board of Director Taxes to take action under the Income Tax Act in respect of alleged tax evasion set out to the appellant under the Tax Informant Scheme. 3. The genesis of the present writ appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us or any other appropriate writ, order or direction, directing the 1st Respondent to 10th Respondents forthwith constitute a Multi-Disciplinary Investigation Team to investigate and prosecute the offences of 11th Respondent and his associates set out in representation dated 30.01.2020 and 03.02.2020 of the Petitioner to the Respondents 1 to 6 and to conduct the said investigation in a time bound manner under the Supervision of this Hon ble Court. Interim relief (a): Pending the constitution of the Multi Disciplinary Investigation Team direct the 10th Respondent to take necessary steps to protect the interest of the Revenue in the matters of recovery of evaded income tax due from the entities of the 11th Respondent as set out in Petitioner Information dated 21.01.2020 set out as Case Nos 1/2020 to 3/2020. Proposed prayer (d) as per IA 1/2020: d. issue a writ of mandamus or any other appropriate writ order or direction directing the 10th Respondent to ensure that the issues of tax Evasion by the 13th and 14th respondents set out in Case Nos 4/2020 and 5/2020 both dated 27.04.2020 of the Petitioner are dealt with by appropriate actio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court that Sri R. Subramanian, who is having five years of standing at the Bar has spent about 1/3rd of his time in jail. Though Sri R. Subramanian might have spent time in jail, however, this Court cannot debar him from arguing the matter. Therefore, Sri R. Subramanian was granted liberty to argue the matter at length. 14. As stated earlier, the genesis of the present writ appeal is the merger of three companies and the very same subject matter was questioned in the PIL, which has been withdrawn unconditionally. The order passed by the Division Bench has not been challenged before any Court or any forum. Undisputedly, the legal effect and consequence of the unconditional withdrawal of the said PIL is to bar and prohibit all subsequent proceedings before any Court or Tribunal, raising the same contentions, keeping in view the judgment delivered in the case of Sarguja Transport Service (supra). Learned Counsel for the respondents has drawn the attention of this Court towards various proceedings initiated by the present appellant and the unsuccessful attempts by the appellant before this Court. It was argued with great force by the learned Counsel for the appellant Sri R. Subra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness, whilst the litigation is pending, without any fault on his part. He pays for the litigation, from out of his savings (or out of his borrowings), worrying that the other side may trick him into defeat, for no fault of his. He spends invaluable time briefing counsel and preparing them for his claim. Time which he should have spent at work, or with his family, is lost, for no fault of his. The Hon ble Supreme Court has also observed that it is a settled canon of law that this Court has inherent powers to prevent the abuse of processes. A similar view has taken by the Hon ble Supreme Court in cases of INDIAN COUNCIL FOR ENVIRO-LEGAL ACTION Vs. UNION OF INDIA reported in (2011) 8 SCC 161 and ADVOCATE GENERAL, STATE OF BIHAR Vs. M.P. KHAIR INDUSTRIES reported in (1980) 3 SCC 311. 17. Lastly, in case of DNYANADEO SABAJI NAIK AND ANOTHER VS. PRADNYA PRAKASH KHADEKAR AND OTHERS reported in (2017)5 SCC 496 , the Hon ble Supreme Court, at paragraphs 13 and 14, has held as under: 13. This Court must view with disfavour any attempt by a litigant to abuse the process. The sanctity of the judicial process will be seriously eroded if such attempts are not dealt with firmly. A l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be shut to legitimate causes simply by the weight of undeserving cases which flood the system. Such a situation cannot be allowed to come to pass. Hence it is not merely a matter of discretion but a duty and obligation cast upon all courts to ensure that the legal system is not exploited by those who use the forms of the law to defeat or delay justice. We commend all courts to deal with frivolous filings in the same manner. 18. In the light of the aforesaid judgments, this Court is of the considered opinion that the writ petition is nothing but sheer abuse of process of law. The appellant has been unsuccessful on almost about nine occasions by filing the frivolous proceedings. Therefore, the learned Single Judge was justified in imposing the exemplary costs while dismissing the writ petition. The learned Single Judge has also observed that petitioner is indulging in forum shopping on the very same cause of action and this amounts to criminal contempt as the core issue in all these writ petitions is one and the same. 19. Keeping in view the finding of the learned Single Judge, this Court is of the opinion that the present appeal is not at all maintainable in light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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