CHHAGAN LAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THESE three petitions under article 226 of the Constitution of India have been submitted by three different assessees in regard to notices served on them under section 34 of the Indian Income-tax Act by the Income-tax Officer, Bikaner. The petitioners have prayed for the issuance of a writ of certiorari or prohibition for quashing the notices in question and for prohibiting the Income-tax Officers concerned from taking proceedings thereunder. Since these petitions raise a common question of law about the interpretation of section 34 of the Act, we propose to dispose them of by one judgment.

(2.) D.B. Civil Writ Petition No. 153 of 1959

(3.) THE section, although it is a part of a taxing Act imposes no charge on the subject, and deals merely with the machinery of assessment. In interpreting provisions of this kind the rule is that that construction should be preferred which makes the machinery workable, resut valeat potius quam pereat."