MOHAMEDALY SAREFALY AND CO Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS petition under article 226 of the Constitution is to direct the first respondent, who is the Income-tax Officer, Central Circle III, Madras-34, to desist from taking recovery proceedings pursuant to his notice dated May 17, 1966, under section 226(3) of the Income-tax Act, 1961, against the petitioner. the petitioner had filed Write Petition No. 2328 of 1966, for an identical relief on certain grounds, which was dismissed by this court by an order dated August 10, 1967. In the present petition the petitioner takes certain additional grounds, namely, that section 226(3) of the Income-tax Act, 1961, violates article 14, that section 226(3)(x) is beyond the ambit of entry 82 of List I in the Seventh Schedule to the Constitution and also that section 226 suffers from excessive delegation. Two other grounds relate to the legality of the certificate issued by the Income-tax Officer, the main ground of petitioner being that the amount for which the certificate was issued was larger than what was due actually from the assessee on the date of issue of the certificate.

(2.) IT is not stated that none of the above points was available to the petitioner in the earlier petition. In fact, learned counsel for the petitioner could not give any explanation whatever as to why those points were not taken. His only answer is that the points did not occur to him at the time the earlier petition was filed. While we sympathise with the counsel, it has, however, to be realised that a second writ on an identical subject-matter cannot be allowed. IT is not merely on the principle that there should be a finality to the litigation which we think is applicable to proceedings under article 226 of the Constitution but allowing successive petitions to be filed as and when the parties or counsel dig up new points will lead to abuse of process of the court. We cannot overlook the mischief which is likely to result by allowing such successive petitions. IT is true that the jurisdiction of this court under article 226 is wide and is not trammelled or limited by any restriction. IT is also true that under that article the power is not confined to particular forms of the English writs. Nevertheless, certain broad principles have to be inevitably followed by courts in exercise of the jurisdiction. One of them is that a party who comes to court asking for a particular relief in relation to the particular subject-matter must state all facts and circumstances and urge all the grounds on which he seeks relief and failure to do so either by negligence or oversight cannot be an excuse for starting of a litigation all afresh. That wholesome principle, as we think, must apply to proceedings under article 226 as well. Halsbury says in the Laws of England, third edition, volume II (Simonds edition) :