SAJU K ABRHAM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) WRIT petitioner is the appellant. He filed O. P. 28900/2000 seeking certain reliefs in respect of court fee leviable on an authorization like Ext. P1 to be produced before the Assessing officer under the Income tax Act, to represent an assessee. The authorization is to be filed by a Chartered accountant or an income tax Practitioner, not being an Advocate. Even admittedly by the counsel, the court fee asked to be affixed on such authorization is only Re. 1/ -. That is permissible in terms of the Court Fees act, 1870. Therefore, there arises no question of any direction being issued with regard to the levy of court fee on authorizations like Ext. P. 1.

(2.) THEREFORE, none of the relief's sought for in the O. P. could be granted and the O. P. had been rightly dismissed.