TMI Blog2019 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... inite purpose in public interest and (3) test of proportionality, that is, such action shall be at the minimum level required to achieve the object. Any information which discloses remittances made to the Income Tax Department towards discharge of tax liability would constitute personal information. A demand for furnishing income tax returns filed by a person would constitute invasion of the privacy of a person. The second, fourth and the sixth respondents have got no right to require the appellants to furnish their income tax returns and the bank account statements, as a condition for continuing the petroleum retail dealership granted to them. Ext.P2 circular issued by the second respondent is hereby quashed - Petition disposed off. - WA.No.2112 OF 2018, 2118 OF 2018 - - - Dated:- 4-9-2019 - THE HONOURABLE MR. JUSTICE C.K. ABDUL REHIM AND THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI APPELLANT: SRI.SANTHOSH MATHEW, SRI.ARUN THOMAS, SRI.JENNIS STEPHEN, SRI.VIJAY V. PAUL, SMT.KARTHIKA MARIA, SMT.VEENA RAVEENDRAN, SRI.ANIL SEBASTIAN PULICKEL RESPONDENT: R1 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA, R2-7 BY ADV. SRI.M.GOPIKRISHNAN N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited (the second respondent) filed counter affidavit in the writ petitions contending that a policy decision was taken by the company to require the dealers to furnish information including income tax returns, sales tax returns and bank account details with a view to ensure that the outlets are not operated on benami basis. The company also contended that the dealers are bound to adhere to all the directions issued by it and that the company has got the right to demand the income tax returns, sales tax returns and bank account statements from the dealers. It was also contended that the demand made for furnishing the information did not infringe any right to privacy as alleged by the writ petitioners. 4. Indian Oil Corporation Limited (the fourth respondent) filed counter affidavit in the writ petitions contending that it has not issued any circular as Ext.P2 and that it has not demanded sales tax returns, income tax returns and bank account statements from the dealers. At the same time, the company contended that, certain other information was sought from the dealers with a view to curb the operation of the retail outlets on benami basis. The company also contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel who appeared for respondents 2 to 7. 7. Ext.P2 is the copy of the circular dated 15.02.2018 issued by the Bharat Petroleum Corporation Limited (second respondent) to the retail outlet dealers. As per this circular, the second respondent directed the retail outlet dealers to submit the sale tax return, the income tax return and the bank statement for the financial year 2016-2017 pertaining to their dealership. 8. Learned counsel for the appellants submitted that the appellants are ready to furnish the sales tax return to the oil marketing companies and that no challenge is being made in the writ appeals against the demand made for furnishing such information. 9. The appellants have not produced any material to find that the Indian Oil Corporation Limited and the Hindustan Petroleum Corporation Limited have demanded them to furnish any income tax returns or bank account statements. 10. Indian Oil Corporation (the fourth respondent) has produced a copy of Ext.R4(a) circular dated 09.05.2013 issued by it, requiring the dealers to furnish certain information. Learned counsel for the appellants submitted that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion must have a legislative or statutory basis (2) test of need and necessity, that is, such action shall serve a definite purpose in public interest and (3) test of proportionality, that is, such action shall be at the minimum level required to achieve the object. 14. Do the details of the bank account of a person constitute private and personal information? There is an element of confidentiality between a bank and its customers in relation to the latter's banking transactions (See District Registrar and Collector v. Canara Bank : AIR 2005 SC 186). In Ram Jethmalani v. Union of India : (2011) 8 SCC 1, it was held as follows: The revelation of details of bank accounts of individuals, without establishment of prima facie grounds to accuse them of wrong doing, would be a violation of their rights to privacy. Details of bank accounts can be used by those who want to harass, or otherwise cause damage, to individuals. We cannot remain blind to such possibilities, and indeed experience reveals that public dissemination of banking details, or availability to unauthorized persons, has led to abuse. The mere fact that a citizen has a bank account in a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son constitute personal information and that any demand made to disclose such information amounts to infringement of his right to privacy. 16. True, the information would already be available with the bank. But, it does not change the nature and character of the information. Privacy attaches to the person and not the place where the information is kept. The right to privacy is not lost as a result of confidential information being parted with by the customer to the custody of the bank. Parting with information to the bank does not destroy its privacy. Moreover, the bank is under obligation to maintain secrecy of such information unless disclosure of it is required by law. The relationship between a bank and the customer is fiduciary in nature. 17. Ext.P2 circular also contains a demand for furnishing the income tax returns of the dealers. In Girish Ramchandra Deshpande v. Central Information Commissioner: (2013) 1 SCC 212, in the context of Section 8 of the Right to Information Act, the Apex Court has held that, the details disclosed by a person in his income tax returns are personal information. 18. Any information which discloses re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent in Ext.P2 circular would pass the other two tests. 21. Learned senior counsel for respondents 2 to 7 would contend that, as per the dealership agreement executed by the retail dealers, the oil marketing companies have every right to seek information relating to income tax returns and bank account of the dealers, and that the dealers have got an obligation to furnish such information with respect to the safe practices and marketing discipline. 22. The aforesaid contention is without any merit. On the basis of a contract between an individual and a body corporate, right to privacy of that individual cannot be infringed. A contract entered into between two parties, even if one party is a State, cannot be said to be a law. 23. Respondents 2 to 7 would contend that the information regarding income tax returns and the bank account of the dealers would be necessary to ensure that no retail outlet is being conducted on benami basis. In other words, the contention is that, furnishing the above details is necessary for curbing the practice of conducting retail outlets on benami basis. As noticed earlier, the tests of nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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