Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (3) TMI 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taxable perquisites like road tax, free tyre tube, batteries, insurance premium, interest free car loan of Rs. 4 lakhs, fixed conveyance allowance of Rs. 2,000 per month as well as reimbursement of 125 Its of petrol per month from 5,000 class-I officers, 29,000 class-II officers and 40,000 class-III employees of Government owned insurance companies for the block period of ten years prior to search under section 132 of the Income-tax Act, 1961, conducted on November 29, 2000. Some raids might have been conducted by the Income-tax Department and it might have been found out that benefits have been taken in contravention of the provisions of the Income-tax Act. However, the petitioner has not pointed out as to how he is entitled to claim for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt of Rs. 8 crores of companies fund and recovery of the auditor's fees from the salaries of incharges who were all responsible for such malpractices. The petitioner has not pointed out any case of theft of stamp duty. From the submission it appears that he is trying to canvass that stamps of proper fees were not affixed and thereby Government has suffered. Under the Stamps Act, there are officers duly appointed to initiate action in accordance with law. On such general statement or a general prayer, the court cannot take cognizance. The other allegation in this regard also are too vague and general to warrant any interference by us. The petitioner has also prayed for writ of mandamus to the financial advisers of the insurance companies a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erent authorities connected with different departments in the same petition. He has also clubbed together disparate purported causes of action. The petitioner is serving in the insurance company. It is his claim that he informed the Income-tax Department and therefore the Income-tax Department should make a reward to him. It is for the Income-tax Department to consider that prayer and not for this court to examine that matter. So far as writing the confidential reports are concerned it is surprising how the petitioner can state that this court should direct the company to make entries in his confidential reports as if he is the best officer amongst all. It is for his superiors to judge and to make entries in the confidential reports. If the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cally by naming the persons in his petition. He has to annexe relevant rules and regulations with the petition but without pointing it out, general petitions are not to be entertained. We have perused the replies filed by the respondents. The court is of the opinion that it would not be possible to take action in such matters' where the petition is clubbed with multifarious prayers concerning different Departments and authorities. Mr. Mittal, the learned advocate appearing for respondent No. 1 submitted that in the instant case wild allegations have been make against a practising lawyer without verifying the records of the case. This court is not examining the correctness or otherwise of these allegations and the court is permitting learn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates