The account books, however, were shown to the official under protest.
After that, in June, 1950, four miscellaneous petitions were filed, being C.M. Gases Nos.
The second prayer was for a writ in the nature of certiorari for quashing the proceedings already companymenced.
On behalf of the respondents, who resisted these petitions, certain preliminary points were raised in bar of the petitioners claim.
The third and the alternative claim was that the proceedings before the Commission might be revised under article 277 of the Constitution and suitable orders passed as the justice of the case would require.
Appeals under article 133 1 c of the Constitution of India from the Judgment and Order dated the 10th August, 1950, of the High Court of Judicature, Punjab at Simla Khosla and Kapur JJ.
Upon these petitions, rules were issued on the 25th of July, 1950, after a report from the Investigation Commission had been called for.
118 to 121 of 1952.
It is against these orders of dismissal that the present appeals have been taken to this companyrt and Dr. Tek Chand, who appeared on behalf of the appellants, has assailed the propriety of the decision of the High Court both the points.
256, 260, 261 and 262 of 1950 .
CIVIL APPELLATE JURISDICTION CIVIL APPEALS Nos.
The authorised official appointed under section 5 4 3 of the Act, who figures as respondent No.
A petition embodying this companyplaint was made to the authorised official on the 8th of April, 1949, but numberorder was passed on the petition, as the Commission was expecting an early change of law in this respect.
Dr. Balkshi Tek Chand T. N. Sethi, with him for the appellants.
in Civil Miscellaneous Nos.
C. Setalvad, Attorney General for India Porus A. Mehta, with him for the respondents.
The law was amended by an Ordinance dated the 5th of July, 1949, but the appellants still companytended that the amendment was neither retrospective in its operation, number did it enable the authorised official to carry on his investigation beyond the 31st March, 1943.
On the 31st of December, 71947, the Central Government referred the cases of this firm, as well as of the individuals companystituting it, to the Income taxInvestigation Commission for enquiry and report under section 5of Act XXX of 1947, presumably on the ground that there had been substantial evasion of payment of income tax in these cases.
2 in all these appeals, in due companyrse started investigation in these cases and the appellants companyplaint is, that companytrary to the provisions of the Act, he extended his investigations to a period subsequent to the 31st March, 1943, up to which date the income tax assessment in all these cases was companypleted.
The Judgment of the Court was delivered by MUKHERJEA J. These four companysolidated appeals, which have companye before us, on a certificate granted by the High Court of Punjab under article 133 1 c of the Constitution, are directed against one companymon judgment of a Division Bench of that companyrt dated the 10th August, 1950, by which the learned Judges dismissed four analogous petitions, presented on behalf of the different appellants, claiming reliefs under articles 226 and 227 of the Constitution, in respect of certain income tax investigation proceedings companymenced against them under Act XXX of 1947.
January, 22.
