1958 (11) TMI 1 - SUPREME COURT

Whether the assessee could waive the breach of the fundamental right in question?

Whether in the facts and circumstances of this case he had actually done so?

Held that:- Where a right or privilege guaranteed by the Constitution rests in the individual and is primarily intended for his benefit and does not infringe on the right of others, it can be waived provided such waiver is not forbidden by law and does not contravene public policy or public morals.

On a consideration of the nature of the fundamental right flowing from article 14, we have no doubt in our mind that it is not for a citizen or any other person who benefits by reason of its provisions to waive any breach of the obligation on the part of the State.

In this case it is held that there is no foundation on facts to sustain the plea of waiver. Therefore, allow the appeal with costs. The order of the Commissioner of Income-tax, Delhi, dated January 29, 1958, must be set aside and all proceedings now pending for implementation of the order of the Union Government dated July 5, 1954, must be quashed.