M RAMASWAMY ASARI Vs. INCOME TAX OFFICER SECOND

JUDGEMENT

(1.) THIS writ petition is directed against the order of assessment of the Second Income-tax Officer, Madurai, under the Indian Income-tax Act. The petitioner, who was the assessee, objected to the jurisdiction of the officer, but failed. The officer passed the order of assessment on March 19, 1962. The assessee prays for the issue of a writ of certiorari to quash that order stating that the officer had, in the circumstances of the case, no power or jurisdiction to pass the order.

(2.) IT is not known whether the petitioner (assessee) has filed an appeal against the order of the officer to the Appellate Assistant Commissioner, which he is entitled to do, under the provisions of the Act. IT cannot of course be contended by the petitioner that he has no remedy for canvassing the correctness or the validity of the order of assessment except by approaching this court under article 226 of the Constitution. We strongly deprecate the practice of assessees filing writ petitions against orders of assessments, however illegal or devoid of jurisdiction such orders may be, when the statute provides for an effective remedy by way of an appeal to the Appellate Assistant Commissioner, a further appeal to the Income-tax Appellate Tribunal and a further remedy, if the facts should justify, by way of reference to this court under section 66 of the Indian Income-tax Act. This writ petition need not however be dismissed on that ground as we have reached the conclusion that the order of assessment made by the Income-tax Officer, Madurai, was fully within his competence and power.

(3.) NOW, the question for consideration is whether the Madurai officer had no jurisdiction to make an assessment against the petitioner in view of section 64 of the Indian Income-tax Act. Mr. Abdul Karim, learned counsel for the petitioner, has raised the following contentions :