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TMI Blog1971 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... spose of the spare parts and other accessories and even some of the aircrafts belonging to it and with that object in view entered into negotiations with various parties. The petitioner applied to the Director-General of Civil Aviation on June 21, 1967, for approval of the intended sale of aircrafts, stores, etc to parties either in India or abroad. On the 15th July, 1967, the Director General informed the petitioner that he had been advised by the respondent-Income-tax Officer not to permit any transaction of transfer of aircrafts or other materials belonging to the petitioner as considerable amounts were due from the petitioner by way of income-tax and accordingly action on the request of the petitioner was held in abeyance. On the 16th S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the petitioner repeatedly applied to the respondent-Income-tax Officer to issue the necessary income-tax clearance certificate as otherwise it could not get the approval and sanction of the Director-General of Civil Aviation for sale of the aforesaid spare parts and accessories of aircrafts. But the aforesaid applications did not yield any response and no such certificate was issued to the petitioner. Some time in January, 1969, an award was made in favour of the petitioner for Rs. 28,00,000 to be paid by NEFA administration. but the petitioner was informed that the administration had been directed to withhold the amount of Rs. 14,55,944 from the sum payable under the award and accordingly the aforesaid amount has been deducted and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. Thereafter, by another letter dated the 9th March, 1970, the Director-General, Civil Aviation, asked the petitioner to furnish, inter alia, its income-tax clearance certificate. On receipt of the said letter the petitioner informed the said director that in spite of several demands no income-tax clearance certificate has been issued by the respondent-Income-tax Officer. Finally, by a letter dated the 10th March, 1970, the respondent-Income-tax Officer informed the petitioner that as in his opinion the conditions laid down for issue of tax clearance certificate were not satisfied in the petitioner's case he declined to issue the same.. After demanding justice this application was made and this rule obtained on the 26th March, 1970. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce certificate to the petitioner particularly as he would be required to certify that the petitioner had been doing everything possible to pay the demand promptly and regularly and to facilitate completion of pending assessment. The only statutory provision for the grant of an income-tax clearance certificate is section 230 of the Income-tax Act. 1961, which provides, inter alia, as follows : " Subject to such exceptions as the Central Government may, by notification in the Official Gazette, specify in this behalf, no person who is not domiciled in India, or who, even if domiciled in India at the time of his departure, has, in the opinion of an income-tax authority, no intention of returning to India, shall leave the territory of India by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. The applicants are required to fill in the form prescribed for import/export licences and to submit it to the proper income-tax authorities where a register is to be maintained for the receipt and disposal of such applications. Similar procedure is also applicable for granting of tax clearance certificate to contractors who receive payment from Government. In the form of the income-tax clearance certificate annexed to the said scheme, the Income-tax Officer or the proper income-tax authority has to certify that in his opinion the applicant has been doing everything possible to pay the tax demand promptly and regularly and to facilitate completion of pending or outstanding proceedings. Dr. Pal appearing in support of the petition submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g possible to facilitate the completion of its tax liabilities. I do not think that the petitioner has been able to make out a case for a writ directing the respondent-Income-tax Officer to issue an income-tax clearance certificate under the aforesaid pilot scheme in order to facilitate its renewal of licence from the Director-General of Civil Aviation. This is purely an execusive matter and there is no legal obligation on the respondent to issue such a certificate. If it is the contention of the petitioner that the issue of a permit or licence by the Civil Aviation Directorate was being unreasonably denied to it, its remedy is to proceed against the Director-General of Civil Aviation who is the proper authority for issuing such a licence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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