| Case ID |
5288583f-05a4-4384-bb77-ed2f676bd1e5 |
| Body |
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| Case Number |
D.B. SPECIAL APPEAL (WRIT) No. 1108 OF 2003 |
| Decision Date |
Jul 28, 2003 |
| Hearing Date |
Jul 28, 2003 |
| Decision |
The Rajasthan High Court dismissed the special appeal filed by the State Bank of Bikaner & Jaipur against the interim order of the Single Judge. The court held that the writ petition was not maintainable as the appellant had a statutory remedy available under the Income-tax Act. It emphasized that when a statute prescribes a remedy, the litigant must exhaust that remedy before seeking relief under articles 226 and 227 of the Constitution. The court noted that the grievance of the bank regarding the delay in deciding appeals by the Income-tax Department was not sufficient to bypass the statutory process. The court directed the Income-tax Department to decide the pending appeals within a specified time frame and imposed costs on the bank for unnecessary litigation. |
| Summary |
In the case of State Bank of Bikaner & Jaipur vs. Union of India, the Rajasthan High Court addressed issues surrounding the maintainability of a writ petition filed against the Income-tax Department. The bank had already preferred an appeal before the Commissioner (Appeals) regarding its taxable income assessment but alleged that the department was delaying the decision. The court ruled that the statutory remedy must be exhausted before seeking discretionary relief under constitutional provisions. The judgment highlighted the importance of following the prescribed legal processes and the court's reluctance to intervene in matters where statutory remedies are available. This case underscores the necessity for litigants to adhere to legal protocols to prevent wasteful litigation. The Income-tax Department was instructed to expedite the hearing of the appeals, emphasizing judicial efficiency and responsibility towards public funds. |
| Court |
Rajasthan High Court
|
| Entities Involved |
Union of India,
State Bank of Bikaner & Jaipur
|
| Judges |
S.K. Keshote,
K.S. Rathore
|
| Lawyers |
Sanjay Jhanwar,
R.B. Mathur
|
| Petitioners |
State Bank of Bikaner & Jaipur
|
| Respondents |
Union of India
|
| Citations |
2004 SLD 2834,
(2004) 270 ITR 271
|
| Other Citations |
Gopi Ram Teli v. State of Rajasthan 1995 (1) WLC 1,
Seth Ratan Chand v. Pandit Durga Prasad AIR 2000 SCW 3078,
Bombay Metropolitan Region Development Authority v. Gokak Patel Volkart Ltd. [1995] 1 SCC 642
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
246
|