9911796707
TMI Blog1986 (8) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment and thereafter, by the order under appeal, the learned Judge was pleased to dismiss and/or reject the said application. 2. The proceedings before the learned trial Judge were taken against certain demands raised by the respondent, Collector of Central Excise and the other authorities of the Customs, Excise and Gold (Control) and from a reference to the cause title, it appeared to us that on the basis of the location of the records, for the cause of action which arose, this Court has no jurisdiction in its writ jurisdiction to entertain the application for a writ. Mr. Das of course stated that since the office of the Collector of Central Excise (Appeals) is here at Calcutta and appeals are pending, so this Court will have jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by them, they ought to have challenged the validity of the proceedings by a petition under Article 226 of the Constitution as the remedy of the applicants for the grant of such relief had to be sought by filing such petition before the Patna High Court, Ranchi Bench where the cause of action wholly or in part arose. We should bear in mind that the amplitude of Article 226 is to be effectively understood and the Court has a role and the power has to be exercised under Article 226 by the Court with great complication (sic). The Court is to adhere to the self imposed restraint. Inspite of all these facts, the applicants sought to file an application under Article 226 of the Constitution for relief before this High Court at Calcutta, whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant of interim order. Interim orders staying the payment of indirect taxes until the final determination of the cases should not normally be made. Huge amount of taxes are involved in the instant case. Final disposal of the writ matters in the context of the unprecedented arrears of cases involved normally a long time. The effect of the pendency of proceedings in which interim orders have been passed, for years together works out extreme prejudice and inconvenience to the administration. It is held by the Supreme Court in the case of Empire Industries Limited v. Union of India 1985 (20) E.L.T. 179 (S.C.) (supra) that it is a matter of balance of public convenience. Non-realisation of taxes for an indefinite time creates an adverse effect on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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