RAMNARAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY these writ petitions under Article 226 of the Constitution the petitioners seek the, quashing of certain assessment orders made under the I.T. Act, 1961, and the W.T. Act, 1957, as also some penalty orders made under these two Acts and for refund of the entire amount of income-tax, wealth-tax, penalties and interest hitherto realised, from the petitioner as also for release of seized goods.

(2.) IN view of the facts of these two writ petitions, as contemplated by the second proviso to Rule 2(1) of Chap. 12 of the Rules of the court, we propose to decide the petition at this very stage on merits.

(3.) THE petitioners have now to pay the balance amount due and the Department has got 39 boxes of silver ornaments and 8 boxes of gold ornaments still with them, So far as the challenge of the petitioners to the validity of the assessments made under the two Acts is concerned, it is of no substance because the petitioners had their remedy to challenge the assessments by way of appeals but they did not do so and now after a lapse of such a considerable time they cannot be permitted to challenge those orders. THE same is the position with regard to the various penalty orders. THEy cannot also claim refund of the amounts which they have paid hitherto in pursuance of these orders nor can they deny their liability to pay the balance amount. THE controversy is that the petitioners want the release of some more boxes before making any further payment towards the balance amount and in this behalf we find that they have got a proper grievance. Annexure 2 to the writ petition is a copy of a letter from the Commissioner of Income-tax, Jaipur House, Agra, to the Collector, Central Excise, Kanpur, dated 6th December, 1980. This letter reads as under :