JAGADISH CH AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) IT appears that on the 14th of June, 1973 a notice under Section 269 (1) of the Income-tax Act. 1961 was issued in respect of a property purchased by the petitioner. Being aggrieved by the said notice the petitioner moved this Court under Article 226 of the Constitution on the 20th of September, 1973 and obtained a Rule nisi. The petitioner in his grounds challenging the notice, contends that Sections 269-C to 269-I and Section 269-R are ultra vires Article 19 (1) (f). Article 14 and Article 31 of the Constitution. A Rule nisi was issued by this Court. This Court also granted an injunction restraining the respondents, the Income-tax Authorities, from taking any proceeding pursuant to the notice dated the 14th of June, 1973. The respondents have shown cause by counter-affidavits and counsel on behalf of the revenue submitted that the order of injunction should be vacated and the application dismissed. The order of injunction is continuing when this application came up for hearing before me last week, my attention was drawn to the proclamation issued by the President and published in the Gazette on the 27th of June, 1975. The said proclamation reads as follows :

(2.) IN order to facilitate the disposal of these orders of injunctions obtained against the fiscal authorities, the authorities should consider whether it is desirable that Article 359 (1) of the Constitution should be amended. The result of the proclamation made under Article 359 of the Constitution and the order issued by the President seem to be that the orders of injunction would continue until the emergency is revoked. That might not be what was desired.