MEERA SAHIB THARAGANAR K A Vs. IN RE

JUDGEMENT

(1.) THESE are appeals under the Letters Patent against the judgment of Chandra Reddi J. dismissing a batch of applications under Article 226 of the Constitution. The points raised in all these petitions were the same and the petitions were all disposed of by a common judgment. The relief sought by the petitioner was the same in all the petitions and was in respect of proceedings taken for the enforcement of orders of assessment of excess profits tax and income-tax. The petitioners were assessed to income-tax and excess profits tax for several years and against the orders of assessment they have preferred appeals to the Appellate Assistant Commissioner of Income-tax and it is represented to us that the appeals are pending. Meanwhile, the petitioners have filed these applications to get rid of the same orders evidently provoked by the proceedings taken by the Income-tax authorities to collect the tax imposed on them.

(2.) THE only ground on which our jurisdiction under Article 226 is sought to be invoked is that the procedure contemplated by the Income-tax and Excess Profits Tax Acts offends against the constitutional guarantees contained in Part III of the Constitution, and in particular, the procedure violates the right guaranteed by Article 14 of the Constitution. We have heard learned counsel at great length but must confess that we are unable to see how Article 14 has any application whatever to the contentions raised on behalf of the petitioners.

(3.) WE find no substance in any of the contentions raised on behalf of the appellants, and the appeals are therefore dismissed.