KESARICHAND KAVERLAL Vs. S H G NAYUDU

JUDGEMENT

(1.) IN this case the plaintiff claims damages against two defendants for alleged acts of trespass. The plaint states that the plaintiff is a businessman whose income-tax affairs at all material times were being dealt with by the two defendants who were INcome-tax Officers, the first defendant being the superior officer of the second defendant. The plaint goes on to say that the two defendants were investigating the plaintiffs affairs, that there had been various interviews on the usual income-tax grounds and that on 30th August, 1939, the second defendant alleging and purporting to act under the order of a superior officer (who was at that time the first defendant) entered (the Plaintiffs) premises and took away all the plaintiffs books of accounts against his will and consent. That is in paragraph 7 of the plaint. Paragraph 11 goes on to say that the second defendant when questioned as to the authority by which he trespassed into the said premises of the plaintiff and wrongfully took away the said account books intimated and represented to the plaintiff that he was, in so acting, acting under the directions and orders of this officer namely the first defendant. The defendants in their written statements deny the allegations of the plaintiff and issue was jointed on those pleadings. I have given leave for an additional issue to be framed under the Governments of INdia Act, 1935, upon which a preliminary point has now been taken by the defendants.

(2.) THEY contend that the provisions of Section 270 of the Government of India Act of 1935 apply to this case because, being Income-tax Officers they are servants of the Crown and as such are protected by that section unless the consent of the Governor-General is obtained for proceedings against them.