S.P. Mitra, J. - (1.) This is an appeal from a judgment of Mr. Justice Sabyasachi Mukharji delivered on the 22nd August, 1975. The learned trial Judge was considering whether an interim order of injunction obtained in a writ application should be vacated. On the 14th June, 1973 the Income -tax Authorities issued a notice under Sec. 269(D) (1) of the Income -tax Act, 1961 with respect to a property which the petitioner had purchased. The petitioner by a writ application moved on the 20th September, 1973 challenged the notice. He obtained a Rule and an interim injunction. The grounds of the challenge are numerous. One of the grounds is that the provisions of Ss. 269C to 269I and 269R of the Income -tax Act, 1961 are ultra vires Articles 14, 19(1) (f) and 31 of the Constitution. The Union of India and the other respondents before the trial Judge filed their counter affidavits stating, inter alia, that the order of injunction should be vacated and the application dismissed.
(2.) When the application came up for hearing on the 22nd August, 1975 the order of injunction was continuing. The learned trial Junde's attention was drawn to a proclamation issued by the President of India and published in the Gazette of India on the 27th June, 1975. The proclamation reads as follows: In exercise of the powers conferred by clause (1) of Article 359 of the Constitution, the President hereby declares that the right of any person (including a foreigner) to move any court for the enforcement of the rights conferred by Article 14, Article 19, Article 21 and Article 22 of the Constitution and all proceedings pending in any Court for the enforcement of the abovementioned rights shall remain suspended, for the period during which the proclamation of emergency made under Clause (I) of Article 352 of the Constitution on the 3rd December, 1971 and on the 25th June 1975 are both in force.
(3.) In view of the aforesaid proclamation, the learned Judge has taken the view that since the application involves enforcement of right conferred under Article 14 of the Constitution, the application should remain adjourned sine die with liberty to the parties to mention for hearing after the proclamation is revoked. But the order of injunction would continue so long as the emergency subsists.;