SIBAPADA GHOSE MANDAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE parties to all these six applications are the same; they arise out of substantially the same facts, and involve common Questions of law; therefore, they have all been heard together and are disposed of by this common judgment.

(2.) THE rule in all these case was obtained by the common petitioners under Article 226 of the Constitution of India against a common order dated 11-10-1963 passed by the Member, Board of Revenue in exercise of his revisional jurisdiction under section 62 of the Bihar and Orissa Public Demands Recovery Act, 1914 in proceedings arising out of 6 Public Demands Recovery cases numbered as certificate Misc. Cases Nos. 1207 of 1950-51, 12 of 1951-52, 3991 of 1951-52, 154 of 1953-54, 2204 of 1952-53 and 175 of 1963-64. By that order, the Member, board of Revenue held that-

(3.) THE petitioners in all these cases are the sons of one late P. C. Ghose Mandal of balasore. It is said that the late P. C. Ghose Mandal was assessed to income-tax by the Income-tax Officer, Baripada for six different periods and the taxes assessed were not paid in full. Therefore, as provided by Section 46 (2) of the indian Income-tax Act, 1922 (Act XI of 1922), requisitions for the recovery of those taxes were, it is said, sent to the Collector Balasore by the Income-tax officer, who has been impleaded here as the opposite party No. 1. These different requisitions gave rise to the proceedings aforesaid under the Public Demands recovery Act wherein both F. C. Mandal and his sons were impleaded as judgment-debtors. Objections were raised in all those proceedings by the petitioner claming that the family being governed by the Dayabhag School of hindu Law, they were not liable for the income tax dues assessed against their father. The Certificate Officer, on hearing the parties exempted petitioners from liability for these income tax dues, by his order dated 27-1-1954. It however so happened that immediately thereafter F. C. Mandal died on 10-7-55. This led to fresh notice being issued against the petitioners in all these proceedings on 26-1255 and on 26-1-1957. But in due course these fresh proceedings were also dismissed against them by the Certificate Officer on the ground that the order already passed on 27-1-1954 could not be reopened by him. Against that order the Income-tax authorities went up in appeal before the Additional District magistrate and Collector of Balasore, on 23-5-1957. The Additional District magistrate and Collector, on hearing the parties allowed these appeals by his order dated 10-3-1958 and recommended all these cases to the Certificate Officer for their disposal in accordance with law. Thus they again came back to the Certificate officer and this time while they were pending for disposal, they were on 6-9-1960 struck off by his order under Section 53 (2) of the Bihar and Orissa Public demands Recovery Act, 1914, (Act IV of 1914 ). The said order which the certificate Officer passed on that day was in these words: