PALOK BASU - (1.) The interesting question in this writ petition is whether an order of the Taxing Officer can be quashed by this Court under Article 226 of the Constitution of India or not; whether a report of the Stamp Reporter may be amenable to writ jurisdiction, is the allied question.
(2.) Shri M. A. Qadeer, learned counsel for the petitioner has been heard at substantial length. Shri Sunil Ambwani has espoused the cause of the respondent Taxing Officer of this Court. Both have prayed that the matter may be finally disposed of at the admission stage.
(3.) A preliminary objection has been raised by Shri Ambwani that this writ petition is not maintainable. The grounds of objections are two fold. First, the Taxing Officer is appointed in accordance with the provisions of the Court-fees Act and therefore, exercises the powers on behalf of the Court and therefore, not amenable to writ jurisdiction. Second, that all that may be permissible on certain facts is a reference by the Taxing Officer to the Taxing Judge nominated by the Hon'ble the Chief Justice.;