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2018 (9) TMI 1636 - HC - Income TaxProceedings under section 158BC and 158BD - proceedings against Karta of HUF - seizure of several cheques belonging to Rakesh K. Shah HUF drawn on Catholic Syrian Bank - petitioner right to maintain petition on behalf of karta - Held that:- The petitioner cannot maintain this litigation. The petitioner is a member of HUF. His father Rakesh K. Shah was a Karta of HUF, as stated in the petition, had taken appropriate steps at the relevant time to protect the interest of the HUF. The cause of action arose way back in the year 2001. The petitioner has filed this petition in the year 2018 only on the ground that he was born in the year 1997 and therefore attained majority only recently. The Karta of the HUF having initiated the litigation and having persuade the remedies against the action of the Income Tax department, in absence of any allegations of misfeasance at the hands of the Karta, a member of the HUF individually cannot restart the same litigation. The law does not recognize multiple actions at the hands of different members of an HUF long many years after the cause of action had arisen. One of the essential elements of maintaining a writ petition under Article 226 of the Constitution of India which pertains to Court's discretionary powers of issuing writs, is timely action at the ends of the petitioner. The petitioner cannot file a writ petition 17 years later on the ground that he only recently attained majority. Essentially, the petitioner is taking up the cause for and on behalf of the HUF and not in his individual capacity. The Karta of the family was at the helm of the affairs at the relevant time. The petitioner does not have an independent right to raise the grievances.
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