TMI Blog2016 (3) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ISTRY OF FINANCE SECRETARIAT, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY SECRETARY, MINISTRY OF HOME AFFAIRS SECRETARIAT, THIRUVANANTHAPURAM X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court of India through the different judgments which also contained specific directions touching various matters. 3. Having heard the learned senior counsel for the appellant and the learned counsel appearing for the Income Tax Department, as also the learned Assistant Solicitor General of India, we think that this is not a matter which can be ironed through the judicial process either unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Shetty Commission Report has to be considered as declaration of law by the Hon'ble Supreme Court for the purpose of its enforcement. Those recommendations are matters which may generate room for relief in cases where no rules have been framed; in which event, the learned single Judge has rightly found that the remedy does not lie before this Court. 5. For the aforesaid reasons, we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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