I J KAPANI Vs. FINANCE SECRETARY

JUDGEMENT

(1.) THE petitioner claiming to be an industrial consultant by profession and resident of Indore has filed this petition under Articles 226 and 227 of the Constitution of India, as public interest litigation (P.I.L.) essentially against the Income-tax Department and also against one individual (who too was added by way of amendment as respondent No. 4 in the writ)--Mr. Gangadhar Verma. By this petition, the grievance of the petitioner is that several persons/firms/associations/companies, who are engaged in the business of sale, purchase of land and construction of buildings (known as builders in common parlance) in the city of Indore are indulging in tax evasion to the tune of crores of rupees by resorting to several illegal means while carrying on their business activities. It is complained that the modus operandi resorted to by these builders has put the exchequer in loss to a great extent. To support the complaint, the petitioner has impleaded one of the builders as respondent No. 4. It is essentially on these allegations, the petitioner who claims to be one of the honest taxpayers, has prayed for directions against the Income-tax Department to proceed against such builders and take action under the Act.

(2.) HEARD the petitioner in person and Shri Patankar learned counsel for the respondents.

(3.) A perusal of the petition indicates that the petitioner has sought general direction against all the builders of Indore city, without even naming them. Such a relief is not permissible in law for want of details. The departmental authorities cannot be even blamed for not initiating any action against such builders because no such specific details are forthcoming from the petitioner. It seems to us that petitioner has only tried to make certain allegations against respondent No. 4, who according to petitioner, has evaded payment of income-tax.