TMI Blog2018 (10) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... hink anybody will be able to help the Revenue Officials. Our order passed on the earlier occasion is clear. Though we have extensively heard both sides on that date and even today, Mr. Suresh Kumar would urge that this officer now is posted elsewhere in the Department but at Mumbai itself. He relied on the position as brought to his notice by other officials in the Department. Therefore, if at all there is any lapse or omission on his part, that is not intentional or deliberate. We do not see how the step which was initiated by some other official but taken to its logical end and conclusion by this officer should not be visited with such consequences as the law permits. All the more because on account of his fault, lapse and error, it is the Department or the Respondents who have been severely embarrassed and seriously handicapped in justifying their acts which are challenged in this Petition. We have not been shown anything in law which disables the Petitioner from claiming such refund. If that amount is yet not released but is sought to be adjusted against demands which are also not taken to their logical conclusion, then, the Revenue must suffer the consequences in law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that anything is due and payable, much less the sums indicated in the impugned communication. The petitioner is also not agreeable to the adjustment and has rather denied it. The petitioner's consistent case is that it has not received the order raising the demands for the above Assessment Years. 4. Then, the impugned communication makes an interesting reading, which is as under :- After considering the letters, filed by you the records, of this office have been again examined and it is noticed that following undisputed demand is outstanding in your case : A.Y. 2003-04 ₹ 62,00,000/- A.Y. 2009-10 ₹ 90,92,528/- Vide the above referred letters it was requested by you to provide copy of the orders as well as proof of service of the relevant orders. In response to that vide this office letter dated copy of the order passed u/s.271(1)(c) of the I.T.Act for A.Y.2003-04 has been provided. However proof of delivery of the order is under process of procurement. It may be noted that the matter is quite old and the jursidictional office have been changed many times since completion of the relevant proceedings, therefore time is being taken to loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax of the concerned Income Tax Circle is present in court with all original records. 3. It is stated that the officer who is present today was at the relevant time, the Deputy Commissioner. Today, he is not holding that post but some other post in the Department. 4. The instructions given by the officer who is present in Court to Mr. Suresh Kumar are that, in the records though the Department/Revenue claims that the demand of ₹ 62 Lakhs for the Assessment Year 2003-2004 is raised on the Petitioner/Assessee and for the Assessment year 2009-2010, the demand of ₹ 90,92,528/- is raised, there is no proof in the official records of service of such demand on the Petitioner/Assessee. Thus, it is conceded that the demand has been raised on the Petitioner/Assessee but there is absolutely no communication of the said demand to the Petitioner/Assessee. There is, therefore, nothing in the records which can attribute knowledge of this demand to the Petitioner/Assessee. He is not aware of any such demand being raised. 5. It is stated by Mr.Suresh Kumar that in the absence of this, it will not be possible to file affidavit to justify what has been done by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indeed in place. Though there is lack of discipline and there is gross insubordination, still, the acts of omission and commission are overlooked. They are overlooked to the detriment of larger public interest and public revenue. If the superiors in the hierarchy do not feel anything about such state of affairs, we feel that it is time to remind them that at least this Court will not take the lapses and serious errors on the part of the officials lightly and casually. We would have to remind these officials that it is on account of their actions that litigation is generated and the precious judicial time of this Court is wasted in settling and deciding routine issues of governance and administration. This Court then is handicapped because it has no time at its disposal to devote for deciding and settling the questions of law in number of Appeals which are pending. In this Court, at least, there are about 10,000 Appeals approximately involving the Revenue pending for adjudication. 12. It is the Revenue Officials who go on boasting that 30% to 40% of the Revenue collection in this Country is from the city of Mumbai. If that is the position and the status of city of Mumbai styled a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. There is no proper indexing and pagination. The maintenance of papers and records leaves a lot to be desired. If this Court is now to ensure that the Clerks, Peons and the officials in the Department work properly, then, we think that even the time at our disposal for judicial work will be hopelessly inadequate. It is not our duty to set-right and improve the type of functioning and working which we have noticed. It is, therefore, clear that with the modern technology at their disposal, why it is not possible for these officials to utilize it. If demands are generated electronically as is now stated, then, equally that technology should enable them to generate proof and evidence of service and other procedural requirements being complied with. If these are the state of affairs, we do not think anybody will be able to help the Revenue Officials. 15. They would now have to set their house in order. We think that the Ministry level officials including the departmental heads will have to work in coordination and cooperation. They must weed out promptly and expeditiously inefficient and corrupt officials and those who are deadwood. We think that but for this official, the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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