9911796707
TMI Blog1983 (5) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ar back as December 11, 1962. Before examining whether this court should refrain from exercising its extraordinary jurisdiction as the petitioner came to this court after lapse of ten years, it is appropriate to narrate the background in which the events moved as it shall help not only in resolving the controversy on merits but shall assist in deciding the preliminary objection raised by learned standing counsel for the Commissioner of Income-tax. One Kamal Kishore Mall was the Raja of what was known as Majhauli Estate. After his death his widow, for brevity " Rani ", continued in possession over the estate till 1937. On her death, Balbhadra Mall, the grandfather of the petitioner, a collateral of the Raja, entered into possession. In 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst this order was dismissed as barred by time in 1963. In l964 , proceedings for reassessment were initiated under s . 59 of the Act. It was completed on November 26,1969. On December 27,1971, another notice under s. 58(4)/59 was issued by the Asst. Controller as there was calculation error in the order, dated November 26, 1969. On January 13, 1972, an order under s. 61 was passed. While these proceedings were going on, the first appeal, as already stated, was decided by this court in 1971. Aggrieved by the orders, dated December 11, 1962, November 26, 1969, and January 13, 1972, passed by the Asst. Controller, the petitioner came to this court. From what has been stated above it is apparent that the assets of Balbhadra Narain Mall, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peared. The argument of the learned standing counsel based on the counter-affidavit that the order was passed as desired by the petitioner does not, in our opinion, make any difference. Even if the petitioner agreed for finalisation of the proceedings, it would not operate as an estoppel or debar him from challenging the order if it was wholly without jurisdiction due to a change of circumstances or of law. Learned standing counsel for the Commissioner, however, vehemently argued that the petitioner having filed this petition after ten years of the date when the assessment order was passed was guilty of laches and this court should not issue writ in favour of a person who was not vigilant. He also urged that appeal against assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-limit. And rightly it can be determined by the court only if the circumstances were such as called for interference. Even where time to initiate any action is provided by statute, discretion is normally left to the court or the authority deciding the matter to extend the time, if it was satisfied that action could not be taken due to bona fide error or mistake. Where no limitation is provided, courts usually refuse to grant the indulgence if remedy is not sought within reasonable time. What would be reasonable time is again left to the wisdom of the court or the authority. Same principle applies in writ petitions. Refusal to grant relief to a person invoking the extraordinary jurisdiction is in the court's discretion. It is not a right o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, promotion, etc., after inordinate delay. Can it be said that in challenging the order, dated December 11, 1962, the petitioner did not act reasonably. From the facts mentioned above, it is clear that, after the dismissal of Suit No. 41 of 1940, till its being set aside in 1971, there was no occasion for the petitioner to assume that the property which has devolved on him was not his or its title shall vest in someone else. No cause of action arose nor could the petitioner feel aggrieved by the order of December 11, 1962, till the first appeal was decided. No reasonable person could have challenged it prior to 1971. The petitioner was willing to pay the estate duty on the assets which devolved on him. He became aggrieved only when he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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