GANGADHAR BAIJNATH Vs. INCOME TAX INVESTIGATION COMMISSION

JUDGEMENT

(1.) THIS petition under Art.226 of the Constitution has been filed by the firm Gangadhar Baijnath and its three partners, Rameshwar Prasad Bagla, Harishankar Bagla and Satyanarain Bagla. The petition relates to proceedings being taken against the firm under the provisions of the Taxation on Income (Investigation Commission) Act.

(2.) IT has been stated on behalf of the petitioners that one Sri V.P. Gupta was appointed as the Authorised Official by the Income -tax Investigation Commission to discharge the functions of such officer under the said Act No.XXX of 1947, and on 29 -6 -1950 the petitioners received a notice from Sri V.P. Gupta, Authorised Official, to furnish certain information appearing in the petitioners books of accounts, which were specified in that notice.

(3.) WHEN the petition came up for hearing, a preliminary objection was raised by Sri Jagdish Swarup, learned counsel for the opposite parties, that this Court was not competent to issue writs against opposite parties Nos.1, 2 and 3. This objection was raised on the basis of the principles laid down by the Supreme Court in - Election Commission, India v. Saka Venkata Rao, AIR 1953 SC 210 (A), - K.S. Abdul Rashid v. Income -tax Investigation Commission, AIR 1954 SC 207 (B) and the opinion delivered by a five Judge Bench of this Court at Lucknow in - Azmat Ullah v. Custodian, Evacuee Property, U.P. Lucknow, AIR 1955 All 435 (FB) (C).