SUBRAMANIA IYER T R Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is an application under article 226 of the Constitution of India. The first respondent is the Income -tax Officer, First Additional Contractors New Delhi, and the second respondent, the Collector of Trivandrum District. The petitioner was a partner of 'V. Industrials', Trivandrum, a firm in partnership carrying on business at Trivandrum. The petitioners case is that the firm was supplying stores to the War Supplies Department of the Government of India in 1942 -1943 on the basis of contracts entered into at Trivandrum. The goods were manufactured and delivered at Trivandrum and payment was also received at Trivandrum. The firm had paid income -tax to the State Government for the relevant period. The first respondent also assessed the firm to income -tax for the identical period. The petitioner is not aware of any notice regarding such assessment proceedings except a demand made by the Income -tax Officer, Tirunelveli, to which he sent a reply denying his liability to pay tax and questioning the jurisdiction of the first respondent to make the assessment. However he receiver a notice from the second respondent demanding payment of a sum of Rs. 2,780 -3 -0 as income -tax. This demand is illegal and without jurisdiction. The assessment itself was without jurisdiction. The recovery of tax is barred under section 46(7) of the Income -tax -Act. The second respondent has no right to resort to the provisions of Act. The second respondent has no right to resort to the provisions of Act VII of 1951, for recovery of tax alleged to be due under the Indian Income -tax Act prior to the extension of the Act to this State. The Income -tax Officer of Tirunelveli on whose request the second respondent has initiated proceedings had no jurisdiction to recover the tax. On these grounds the petitioner prayed for the following relie :

(2.) SHRI H. Ramakrishna Iyer, learned counsel for the petitioner, contended that the order of assessment made by the Income -tax Officer, New Delhi, on 20th February, 1948, was without jurisdiction as the petitioner was a subject of the State of Travancore, an independent sovereign State at that time. The petitioner was residing in and carrying on business in the State of Travancore and the State authorities assessed him to tax on the identical amount. The order of assessment was sought to be quashed on this ground. We are unable to grant this prayer. The first respondent who made the order of assessment is outside the territorial jurisdiction of this Court and Shri Ramakrishna lyer conceded that in view of the decision of the Supreme Court, this Court had no jurisdiction to issue a writ quashing the order of assessment. However, he wanted us to express an opinion on the validity of the assessment. We do not consider it proper to express any opinion regarding the order of assessment which was made before the Constitution of India was passed. It may also be stated that there is no specific prayer in the petition for quashing the order of assessment. This prayer must therefore be refused.

(3.) THIS certificate purports to have been issued under section46(2) of the Indian Income -tax Act which is as follow :