SHREE NARAYAN SINGH, SON OF LATE RAGHUBAR NR SINGH Vs. COMMISSIONER OF INCOME TAX AND THE WEALTH TAX OFFICER

JUDGEMENT

(1.) On a reference made by the Income Tax Appellate Tribunal in terms of Section 27 of the Wealth Tax Act 1957 (hereinafter referred to as the 'Act'), this Court answered the issues indicated in the reference by judgment dated 5.5.1972, passed in Tax Case Nos. 23 to 27 of 1966, and Tax Case Nos. 64 to 68 of 1967. Aggrieved by this judgment, the Commissioner of Wealth Tax, Patna, preferred Civil Appeal Nos. 1233-37 of 1973 (Commissioner of Wealth Tax, Patna V/s. Raghubar Narain Singh), which was disposed of by the Supreme Court by judgment dated 20.2.1984, whereby decision of this Court was affirmed, and the appeals were dismissed with costs.

(2.) During the pendency of the proceedings before the Supreme Court, the Tribunal dealt with the matter in due obedience and observance of the judgment of this Court and passed orders remitting the matter to the learned Assessing Officer. It is thus evident that, after the Supreme Court disposed of the appeals affirming the judgment of this Court, it was incumbent on the Petitioner to approach the learned Assessing Officer for final order. He did the formality of approaching the learned Assessing Officer on 5.5.1993, and instead of pursuing the same, needlessly approached this Court by preferring the present writ petition. In spite of repeated queries, learned Counsel for the Petitioner has not been able to satisfy us that he had adequately pursued the matter before the learned Assessing Officer and it was not a case of inaction and/or harassment. We, therefore, do not find the slightest justification for the Petitioner to approach this Court. The Petitioner did not allow the learned Assessing Officer to apply his mind, and rattled him by approaching this Court. We, therefore, dismiss this writ petition with the direction to the learned Assessing Officer to pass a final order in accordance with law within a period of four months.

(3.) This writ petition is dismissed with costs quantified at Rs. 10,000/- (Ten thousand), which the Petitioner shall deposit in the Government Treasury under the orders of the learned Assessing Officer. The period of four months shall commence from the date of deposit of costs.