PRATAP MAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) AN application has been made by Pratap Mal under Article 226 of the Constitution of India for issue of a writ or direction to the Income-Tax Officer of Jodhpur Division. In this application a prayer was made for issue of a temporary injunction restraining the Income Tax Officer from making any assessment of income-tax on the income for the year 1949-50 on any resident of Jodhpur Division, including the applicant. AN 'ad interim' injunction was issued to the opposite party restraining him from proceeding to assess income-tax on the applicant, & a notice was also issued of this 'ad interim' injunction. A further notice was issued to the opposite party asking him to show cause why an 'ad interim' injunction be not issued to him restraining him from proceeding with the assessment of Income-tax on all the residents of Jodhpur Division.

(2.) THE opposite party has appeared in answer to the notices issued to him, & opposes the issue of an 'ad interim' injunction restraining him from assessing income-tax on all the residents of Jodhpur Division. Further, the opposite party also prays that the 'ad interim' injunction issued restraining him from proceeding to assess income-tax on the applicant be suitably modified, & he should be allowed to proceed with the examination of the account books of the applicant for the year 1949- 50, though it is said on his behalf that he would not assess the income-tax for that year.

(3.) WE may finally point out that even in those English cases where a writ of prohibition has been issued on the application of a stranger, the order in each case was in connection with a single suit or matter pending before an inferior Ct. or quasi judicial body. There is not a single case where a general order in favour of strangers of the nature desired by the applicant has been passed. WE, therefore, refuse to grant an 'ad interim' injunction against the opposite party restraining him from assessing income-tax on all the residents of Jodhpur Division.