TMI Blog1992 (3) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... tain the writ petitions and that both writ petitions have to be dismissed in limine on that ground. He also relies upon a decision of the Karnataka High Court in Trishala Shoes (P) Ltd. v. Union of India -1992 (57) E.L.T. 242 (Kar.) and the decision in State of Rajasthan v. Mis. Swaika Properties - A.I.R 1985 S.C. 1289, for the proposition. The learned counsel also states that even after the Amendment to the Constitution, 15th Amendment Act, 1963, it cannot be said that this Court has got jurisdiction under Article 226 of the Constitution of India, interfere with the impugned order. 5. Mr. R. Thiagarajan, the learned Senior Counsel appearing for the petitioner, on the other hand, submits that the petitioner has got a branch office at Madr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch power, notwithstanding that the seat of such Government or authority or the residence of such person is not within those territories....." In view of this sub-clause, whether this Court has got the jurisdiction under Article 226 of the Constitution of India is the question posed by the learned counsel appearing for the respondents. Learned counsel for the respondents Department strenuously contends that by no stretch of imagination, the petitioner herein can invoke the provisions under Article 226 of the Constitution of India. The learned counsel refers to me the bills of lading which have shown the address in Gujarat. The orders of adjudication have also been made by the Assistant Collector of Customs, Bombay. In view of that the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the Calcutta High Court and observed as follows : (at p. 1292) "........Quite recently, Chinnappa Reddy,J. speaking for the Court in Assistant Collector of Central Excise, West Bengal v. Dunlop India Ltd. - A.I.R. 1985 S.C. 330 administered strong admonition deprecating the practice of the High Court of granting ad interim ex parte orders which practically have the effect of the grant of the main relief in the petition under Art. 226 of the Constitution irrespective of the fact whether the High Court had any territorial jurisdiction to entertain such a petition or whether the petition under Art. 226 was intended and meant to circumvent the alternative remedy provided by law or filed solely for the purpose of obtaining interim order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jab and Haryana or in the Delhi High Court. The writ petitioners however, have chosen the Calcutta High Court as the forum perhaps because one of the interlocutory reliefs which is sought is in respect of a consignment of beef tallow which has arrived at the Calcutta Port. An inevitable result of the filing of writ petitions elsewhere than at a place where the concerned offices and the relevant records are located is to delay prompt return and contest. We do not desire to probe further into the question whether the writ petition was filed by design or accident in the Calcutta High Court when the office of the company is in the State of Punjab and all the principal respondents are in Delhi....." In that case the registered office of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above-mentioned case is right in holding that the Bombay High Court has got jurisdiction in that case. That is not the case here. I have already narrated the facts in the earlier portion of this order and I do not think that it need be repeated. I think the view taken by the Karnataka High Court in Trishala Shoes (P) Ltd. v. Union of India - 1992 (57) E.L.T. 242 has to be followed in this case also. So also a Division Bench of the Delhi High Court has also held with regard to the territorial jurisdiction in A.I.R. 1968 Delhi 225. In my view the inaction or action of the Central Government should have a reasonable nexus, within the High Court jurisdiction, to the cause pleaded by the petitioner to entitle the petitioner to move to a particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r proceeding concerned, and such impact necessarily gives rise to a cause of action, though it may be in part. It is established that in fiscal laws a proposal to assess forms part and parcel of the machinery of assessment and thus understood, the service of notice to assess and calling upon the petitioner to explain has given rise to a cause of action as is popularly and legally understood and the machinery of assessment has been set in motion and the impact of that motion is felt by the petitioners within the territorial limits of this State. We have therefore no hesitation in holding that a part of the cause of action has arisen in the State of Tamil Nadu." This is not the case here. The view I take that this Court cannot entertain the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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