CONSTITUTION OF INDIA, 1950

Article 226

Writ - Rectification under section 154 - Petitioner not complied with the requirements of Section 194N -

Petitioner was a District Co-operative Bank and Revenue issued a notice to the petitioner alleging that petitioner had not complied with the requirements of Section 194N. Revenue had passed as many as thirty orders confirming the demands set out in the show cause notices. Aggrieved by the same, petitioner filed petitions under Section 154. This Petition was been filed for directing Revenue to take up those petitions and pass orders thereon. Held: Petitioner had not challenged the order and had only asked for a Mandamus for directing Revenue to dispose of this petition. When petitioner himself had not challenged the orders passed by Revenue, it would not be proper to quash the same. However, Revenue was directed to dispose of the petitions filed by the petitioner under Section 154 in the light of the Order, dated 27-7-2020 : 2020 TaxPub(DT) 3403 (Mad-HC). Such an order would be passed by Revenue within a period of twelve weeks and was restrained from giving effect to the order that was sought to be rectified by petitioner till the rectification proceedings were concluded.

REFERRED : Tirunelveli District Central Cooperative Bank Ltd. v. JCIT [W.P. (MD) Nos. 6102 to 6125, 6140, 6147, 6148 to 6161, 6163 to 6165, 6167, 6168, 6169 to 6188, 6225 to 6228, 6235 to 6239, 6241 to 6254, 6259, 6261 to 6263, 6265, 6267, 6269 to 6272, 6275, 6283, 6291, 6304, 6329 & 7336 of 2020, dt. 27-7-2020] : 2020 TaxPub(DT) 3403 (Mad-HC)

FAVOUR : Petition allowed

A.Y. :

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