Law: Income Tax Act, 1922

Section: 45

Law: Constitution of Pakistan, 1956

Section: 170

Income tax Act (XI of 1922), S. 45 Recovery of tax¬-Arrears of tax Appeal from assessment Discretion of Income tax Officer not to treat assessee as in default Time assessee had already for payment Whether relevant ground for decision Incorrectness in grounds Whether basis for issuing writ of mandamus Con¬stitution of Pakistan~1956), Art. 170. Partial or total incorrectness of the grounds on which a discretionary statutory power is not exercised by an authority would not serve as a basis for issuing a mandamus ; for that would mean reviewing the grounds and would amount to the exercise of appellate or revisory jurisdiction over the authority. The time that an assessee has had for payment of tax cannot be treated as an altogether irrelevant ground for refusal to exercise the discretion of the Income tax Officer under section 45 of the Income tax Act to treat an assessee as not in default. Sreeramamurthi v. Income tax Officer, Vizianagaram (1956) 30 I T R 252 and Vellore Govindarajulu Mudaliar v. Income tax Officer, Adoni (1959) 36 I T R 133 ref. JUDGMENT MUHAMMAD AHMAD ANSARI, J. This petition under Article 226 seeks a mandamus against the income tax officer, Vijayawada, in order to prevent the writ petitioner being declared a defaulter and the tax of Rs. 4,523 9 0 from being collected. The facts preceding the writ petition are that the petitioner was served with a notice under section 22 (2) of the Income tax Act for submitting his return for 1946 47, which was done, showing his income to be Rs. 832 12 7. On November 11, 1954, a notice was again issued under section 34 of the Act, alleging that the year ending March 31, 1947, had escaped assessment and the petitioner applied to the Income tax Officer to transfer his file to Guntur, as he was residing there, but the request was refused. Accounts were asked to be produced on March 24, 1955, on which date all the accounts along with the audit reports were produced and an adjournment was prayed. On its being refused, the petitioner prepared his returns at 5 30 p.m., but .the concerned officer refused to receive them and on the same day assessed the petitioner to a tax of Rs: 4,523 9 0. An appeal against the order…

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