Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 392 - KARNATAKA HIGH COURTRecovery of dues from third parties - realization of dues of the Math - notice issued by the Tax Recovery Officer (TRO) to the Managers of five banks where one Sri.Ramajanam, the power of attorney holder of the writ petitioner was having his accounts - would it be appropriate for this Court to invoke extraordinarily discretionary jurisdiction under Article 226 of the Constitution of India at the behest of a person who does not have any confirmed right over the properties and his filing of the writ petition challenging certain notices, which were neither addressed to him nor relate to his own Bank accounts, but are with regard to Bank accounts of one Sri.Ramajanam, who may happen to be his General Power of Attorney, but would be an independent person? - Held that:- In the facts and circumstances of the present case, in our opinion, the writ Court was not justified in going into the merits of the correctness of the notices which had been challenged in the writ petition by the writ petitioner who, in our view, would be a stranger to the said notices, and the writ petition, filed by a stranger or a person not named in the notices, should not have been entertained. It is well settled law that while invoking equity jurisdiction of this Court, the bonafides of the petitioner approaching the Court is to be considered and even if the law may be, to some extent, in favour of the petitioner yet, if the bonafides of the petitioner himself is doubtful or the petitioner has not come with clean hands, meaning thereby, the equity is not in favour of the petitioner, this Court will always refuse to exercise its extraordinarily discretionary jurisdiction under Article 226 of the Constitution of India in favour of such petitioner. In the facts of this case, we are of the firm view that no discretion ought to have been exercised in favour of the writ petitioner whose bonafide cannot be ascertained and as such, the order of the writ Court allowing the writ petition and quashing the notice dated 3-3-2006 at the behest of the writ petitioner-Bhishma Pithamaha, is liable to be set aside.
|