DEBIDUTTA AGARWALLA Vs. COMMISSIONER OF INCOME TAX, ASSAM, TRIPURA AND MANIPUR, SHILLONG AND OTHERS

JUDGEMENT

(1.) THE petitioner Debidutta Agarwalla has by means of this petition under Art 226 of the Constitution challenged the validity of the order passed by the Commissioner of Income -tax, Assam, Shillong, dated the 9th August, 1961.

(2.) THE facts relevant for disposal of the petition are that the firm of M/s. Gangbisan Motilal of Hojai was dissolved on 2442 -1956. For the assessment years 1953 -54 and 1954 -55 the Income -tax Officer allowed certain refund to the firm of M/s Gangbisan Motilal of Hojal. After the refund was allowed, the amount was withdrawn by three of the partners of the firm, it should be, pointed out that after the dissolution of the old firm, which had four partners, a new firm was constituted with three of the old partners. Debidutta Agarwalla was not a partner in the new firm. The amount was refunded to the three partners of the new firm. Debidutta Agarwalla then applied to the Income -tax Officer for the correction of the order of refund on the ground that under the agreement between the partners of the dissolved firm, he was entitled to his share in the refunded amount, but the amount was by mistake paid to the three partners of the old dissolved firm.

(3.) THE validity of all these orders depends upon the validity of the order passed by the Commissioner. Preliminary objections have been raised both by Opposite Party No. 3 and the Department's counsel. On behalf of Opposite Party No. 3 it is contended that as the order related to two assessment years, one petition could rot be filed. On behalf of the Department it is contended that as the order passed by the Commissioner in revision was an administrative order, this Court under Art 226 of the Constitution will not interfere with that order.