TMI BlogSpecial provisions to pending writs and interim orders passed in the pending petitions.X X X X Extracts X X X X X X X X Extracts X X X X ..... he amendments to Articles 225,226A and 227 vis-a-vis orders passed by the authorities under the Income-tax Act and other allied tax Acts. Article 226 has undergone an amendment, the effect of which is that the jurisdiction of the High Court has been curtailed. In its amended form, no petition will lie before the High Court unless it satisfies one or the other conditions laid down in sub-clauses (a),(b) and (c). While sub-clause (a) deals with enforcement of fundamental rights, sub-clause (b) of clause (1) deals with redress of any injury of a substantial nature by reason of the contravention of any other provisions of the Constitution or any provision or enactment or ordinance or order, rule, regulation, bye-law or other instrument made the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh either that any of his fundamental rights has been violated or that he has suffered some injury of substantial nature because the authority concerned has contravened any of the provisions of the Constitutions or enactment or Ordinance etc. or has committed some illegality in such proceedings, resulting in substantial failure of justice. It is not possible to define as to what will constitute such injury or in what circumstances it can be predicted that there has been substantial failure of justice. This will depend upon the facts and circumstances of individual cases to be examined by the Court whenever that question arises before it. Coming to clause (3) of Article 226 the bar is created in cases covered by that clause. If the words o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some exceptional circumstances clause (6) would come into play or not will depend upon the facts and circumstances of the case. In an average case where an aggrieved person is pleading nonliability in respect of a public demand, clause (6) may not be relevant but perhaps, in exceptional circumstances it may be possible to urge the bar of clause (6). The nature and the volume of planned evasion of tax may in appropriate cases attract clause (6) of Article 226. It could be that if there is any inquiry into tax evasion on a large scale by well known group or individual (R.K.Dalmia Vs.Justice S.R.Tendulkar and others 1959-S.C.R. 279) or the modus operandi adopted in such a cause is such that it could lead to large scale repercussions and inqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em of, in view of the amended provisions of the Constitutions, it would be advisable to take steps to move the court for suitable orders in respect of such pending petitions. Under section 58 of the Constitution (Forty-second Amendment) Act, such petitions and interim orders stand vacated. However, as the petitions are technically pending in the High Court, it would be advisable to move the Court to get them dismissed. Where the petitions do not abate under sub-section (2) of section 58 of the Act, interim orders which were made before the first of February, 1977 shall cease to have effect on the expiry of the periods mentioned in clauses (a) and (b) of sub-section (3) of section 58 of the Act. Sub-section (3) of section 58 deals with suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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