| The Tax Publishers2021 TaxPub(DT) 0277 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where certain schemes brought out by Department encourage the filing of complaints of income tax evasion to be made and which can obviously be made only by insiders who have fallen apart from the entity/person earlier indulging in tax evasion, but petitioner has not filed any copy of the said scheme and has not shown any provision under which the petitioner, besides lodging a complaint, has a right to activate the Court machinery to issue mandamus to authority to take further action against the person/s complaint, therefore, petition was dismissed.
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Writ - Seeking reward for providing information - Tax Evasion Petition (TEP) and Benami Transaction Tax Evasion Petition -
Petitioner sought mandamus to Directorate of Income Tax Investigation; and Member Investigation, Central Board of Direct Taxes, to conduct an investigation in a time bound manner in pursuance to the Tax Evasion Petition and Benami Transaction Tax Evasion Petition lodged by the petitioner with authority against M/s J & M/s V and to treat the said TEPs under the Income Tax Informants Rewards Scheme, 2018. Petitioner, in the petition, had pleaded that the petition was filed by him as a public spirited person. However, in spite of the said averment, the same has not been labelled as a Public Interest Litigation and is not in compliance with Delhi High Court (Public Interest Litigation) Rules, 2010 for filing Public Interest Litigation and which Rules inter alia require the petitioner to make a declaration that there is no personal interest in the litigation and that the petition is not guided by self-gain or for gain of any other person/institution/body and that there is no motive other than of public interest. Held:Prima facie, it appeared that TEPs filed by petitioner or by any of the other legal heirs or at their instance as well as this petition, are to coerce the said M/s J and M/s V to settle the claims, inter alia of petitioner's wife. The same cannot be permitted and was an abuse of the process of the Court. Though certain schemes brought out by Department encourage the filing of complaints of income tax evasion to be made and which can obviously be made only by insiders who have fallen apart from the entity/person earlier indulging in tax evasion, but petitioner had not filed any copy of the said scheme and had not shown any provision under which the petitioner, besides lodging a complaint or furnishing information, has a right to activate the Court machinery to issue mandamus to authority to take further action against the person/s complaint against.
REFERRED :
FAVOUR : Petition dismissed.
A.Y. :
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