Wp/2537/2018 Of Ramprakash Biswanath Shroff v. The Commissioner Of Income Tax (Tds) And 4 Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2537 OF 2018 Ramprakash Biswanath Shroff .. Petitioner v/s. Commissioner of Income Tax-TDS & Ors. .. Respondents Mr. Ramprakash B. Shroff, petitioner in person Mr. Suresh Kumar for respondent no.1 Mr. Naresh Thacker a/w Mr. Anay Banhatti, Mr. Prateek Bansal i/bEconomic Laws Practice for respondent nos. 2 to 5 CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. P.C. DATED : 11[th] JANUARY, 2019 1.The petitioner appears in person. In the present petition, he has made following prayers. “(a)This Hon'ble Court may be pleased to issue the writ ofmandamus or writ in the nature of mandamus or any otherappropriate writ, thereby directing the respondent no.1 to collectall the information relating to Tax Deducted at Source fromsalary for the financial year 1[st] April, 2017 to 31[st] March, 2018relevant to assessment year 2018-19 from respondent no.2 byexercising its power under sections 133A, 133C and recover theTax Deducted as per the provision of Income Tax Act read withthe Income tax Rules and arrange or cause to arrange issue ofForm 16 to the petitioner so that petitioner can file its IncomeTax Return in time without any penalty. (b)This Hon'ble Court may be pleased to issue the writ ofmandamus or writ in the nature of mandamus or any other appropriate writ, thereby directing the respondent no.1 toconsider and initiate proceedings under section 276B of IncomeTax Act against respondent no.2 to 5. (c)That this Hon'ble Court be pleased to pass generaldirections, directing respondent nos. 1 to be vigilant in respect ofrespondent no.2 in future and ensure compliance of Income TaxAct and Rules by respondent no.2 in future. (d)Any other and further reliefs as this Hon'ble Court deemsfit and proper in the interest of justice.” 2.At the outset, the petitioner stated that he has now received TDSCertificate and Form 16 from the employer. His main grievance whichwas the reason for him to file the present petition thus stands resolved.He however, submitted that Income Tax Department should initiateaction against the employer under Section 276B of the Income Tax Act,1961 and should take appropriate steps so that the employer does notrepeat such behavior of not issuing TDS Certificate after deducting TDSfrom the employees. He submitted that the Department has not takenappropriate steps against the employer as a result, large amount of taxrecoveries are outstanding, which are not being effectively made. Healso argued that not depositing the tax deducted at source from theemployee in the Government revenues, would amount tomisappropriation of public funds. He submitted that prosecution underSection 405 of the Indian Penal Code should also be initiated. 3.In view of the fact that the petitioner's principal grievance stands resolved, in the facts of the present case, we are not inclined to examinethe petition further. Any of the submissions made by the petitioner andthe reliefs claimed pursuant to such submissions, would be in the realmof public interest litigation, in which form this petition as admitted, isnot filed. 4.Our attention was drawn to an order dated 18[th] October, 2018passed by the Division Bench of this Court in which certain observationshave been made. The Department is aware about the said order andwe are sure that the Department will take appropriate view inconnection with such observations. With respect to the initiation ofproceedings under Section 276B of the Act also, we find that the sameis within the purview of the Department's consideration and we expectthat the department will take appropriate view on the basis of facts onrecord. 5.With these observations, the petition is dismissed. (M.S. SANKLECHA, J.) (AKIL KURESHI, J.)