K.s. Rashid And Son v. The Income Tax Investigation Commission, Etc

1953 Dwarkadas Shrinivas of Bombay v. The Sholapur spinning and Weaziing Co. Ltd., and Others. 1954 Jan. 22. 738 SUPREME COURT REPORTS [1954)' to our Parliament to deprive a person of his property merely by passing an Act. The two parts of the article form an integral whole and cannot be dis-associated from each other. The result is that I agree with the order proposed by my learned brother. Appeal allowed. Agent for the appellant : /. N. Shroff. Agent for respondents Nos. 1 to 4 and 6 to 8 ~ Rajinder Narain. Agent for respondent No. 9 : G. H. Rajadhyaksha. K. S. RASHID AND SON THE INCOME-TAX INVESTIGATION COMMISSION, ETC. (With connected appeals) [MEHR CHAND MAHAJAN C. J., MuKHERJEA, S. R. DAs, VIVIAN BosE and GHULAM HASAN JJ.] Constitution of India, art. 226-/urisdiction of Punjab High Court to issue writs to Income-tax Investigation Commission located in Delhi-Remedy under art. 226-Discretionary-Taxation on Income (Investigation Commission) (Act XXX of 1947), ss. 5 and 8(5). The Punjab High Court has jurisdiction to issue a writ under art. 226 of the Constitution to the Income-tax Investigation Commission located in Delhi and investigating the case of the petitioner under 5 of the Taxation on Income (Investigation Com-mission) Act, ·1947, although the petitioners were assessees within the U. P. State an<l their original assessments were made by the Income-tax authorities of that State. Article 226 of the Constitution confers on all the High Courts new and very wide powers in the matter of issuing writs which they never possessed before. There are only two limitations placed upon the exercise of such powers by a High Court ; one is that the power is to be exercised "throughout the territories in relation to which it exercises jurisdiction", that is to say, the writs issued by the court cannot run beyond the territories subject to its jurisdiction. The other is that the person or authority to whom SUPREME COURT REPORTS the High Court is em.powered to issue writs "must be within those tertitories" and this implies that they must be amenable to its jurisdiction either by residence or location within those territories. , The remedy provided in art. 226 of the Constitution is a dis-cretionary one and the High Court has always the discretion to refuse to grant any writ if it is satisfied that the aggrieved party can have an adequate or suitable relief elsewhere. Ryots of Garabandho v. Zamindar of Parlakimedi (70 I.A. 129) and Election Commission v. Saka Venkata Subba Rao [1953] S.C.R. 1144 referred to. C1v1L APPELLATE JuR1so1ct10N : CIVIL APPEALS Nos. 118 to 121 of 1952. (Appeals under article 133 ( 1) ( c) of the Constitu-tion of India from the Judgment and Order dated the 10th August, 1950, of the High Court of Judicature, Punjab at Simla (Khosla and Kapur JJ.) in Civil Miscellaneous Nos. 256, 260, 261 and 262 of 1950). Dr. Bakshi Tek Chand (T. N. Sethi, with him) for the appellants. M. C. Setalvad, Attorney-General for India (Poru! A. Mehta, with him) for the respondents. 1954. January, 22. The Judgment of the Court was delivered by vaNeil 1954 :22 acنىسنشگنىmyay& owre r- LUI) [lrle Pie si def esrb RA? 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