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| The Tax Publishers2020 TaxPub(DT) 1741 (Cal-HC) INCOME TAX ACT, 1961
Section 222
Where petitioner sought a writ of mandamus upon IT Authorities preventing them from distributing jewellary that was seized almost four decades back, considering that none appeared on behalf of revenue authorities, writ of mandamus could not be issued but however, considering covid-19 pandemic situation in country, revenue authorities were requested to not release the jewellery for the time being.
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Recovery - Petitioner contested distribution of jewellery, which was seized almost four decades back - Interim stay order considering corana virus pandemic situation in country -
Petitioner made a specific prayer seeking a writ of mandamus upon Income Tax Authorities preventing them from distributing jewellary that was seized almost four decades back. Held: Owing to resolution of the Bar Council that prohibits lawyers from participating in judicial proceedings, it was found that none appeared on behalf of respondent authorities. In prevailing situation, passing a writ of mandamus against IT Authorities would go against Notification issued by Registrar General. However, keeping in mind the extra-ordinary calamity, due to corona virus and that for the ends of justice, IT Authorities were requested to stay their hands with regard to distribution of jewellery lying with them for four decades, for a limited period of time. Authorities were requested to consider representation made by petitioner and accordingly not release the jewellery to the private respondents for the time being.
REFERRED :
FAVOUR : Instruction issued (in petitioner's favour)
A.Y. :
IN THE CALCUTTA HIGH COURT
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