TMI Blog1968 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... mandamus directing the respondents to comply with the orders of the Income-tax Appellate Tribunal, Calcutta Bench, dated December 3, 1958, and the officer required to obey the direction should have been impleaded. The learned counsel for the petitioner, though not acceding to this objection, agreed, to avoid any controversy, to implead the said Income-tax Officer as a respondent. It may be pointed out that the respondents' position was that, though no writ of mandamus could go from this court to the Income-tax Officer, Jamshedpur, nevertheless, he was a necessary party. The case was accordingly adjourned to enable the petitioner to take appropriate steps in the matter. At the same time, the learned single judge felt that the question of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rope, for the latter to render technical advice to the petitioner in the manufacture of rolls in consideration of payment of certain royalties by the petitioner. In the dealing between the two certain amount by way of royalties was paid by the petitioner and the Belgium Society is said to have agreed to forgo an excess payment of certain amount. The petitioner, as an agent of the said society for the Indian tax purposes, was also contesting the assessment to tax of the said society by the Indian income-tax authorities in appeals and representations. For this purpose, it was agreed between the society and the petitioner that fifty per cent. of the refund of taxes already paid, obtained by the petitioner as a result of the appeals or represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, would in fact receive the refund of Rs. 20,256, that in pursuance of the agreement between the petitioner and the society, one half of that sum would accrue or arise to the petitioner and as such would be the income, profit or gains of the petitioner liable to assessment." The Income-tax Officer was directed to determine the refund received by the said society during the year of account and calculate fifty per cent. of that for taxation purposes in the instant assessment year in the hands of the petitioner. The petitioner, according to his averment, has been trying to have this order of the Appellate Tribunal obeyed and carried out by the Income-tax Officer " A " Ward, Jamshedpur, by the Inspecting Assistant Commissioner of Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uisite relief to the petitioner by issuing a mandamus to the Central Board of Revenue to intervene and adjudicate upon the petitioner's grievance. According to Shri Ved Vyasa, all the earlier orders of the subordinate officers must be deemed to have merged in the final order of the Central Board of Revenue. In support of the argument of merger, the learned counsel has relied on Collector of Customs v. East India Commercial Co. Ltd. It is observed in this judgment that on principle when once an order of original authority is taken in appeal to the appellate authority, which is located beyond the territorial jurisdiction of High Court, it is the order of the latter authority which is the operative order after the appeal is disposed of. We are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is feeling aggrieved. The contention that since the money realised from the petitioner has gone to the coffers of the Union of India and this court has merely to direct the Union of India to refund the amount, has the merit of ingenuity, but appears to us to be too tenuous to sustain the plea of jurisdiction of this court, on the facts and circumstances of the present case. The order of refund has to be made by appropriate authorities and nothing cogent has been urged to convince us that such an appropriate authority is within our jurisdiction. The technical location of the coffers of the Union of India in Delhi is, in our opinion, too tenuous a basis for assuming jurisdiction over the controversy before us. The ratio decidendi of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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