(1.) THESE three appeals by the same plaintiff arise out of three suits governed by a judgment of the Additional Subordinate Judge of Hazaribagh dismissing the suits for a declaration and permanent injunction against certain income-tax authorities. The admitted facts are these. The plaintiff namely, the Raja Bahadur of Ramgarh, is a resident of village Padma in the district of Hazaribagh. He was assessed income-tax at Hazaribagh from some time in 1937 to August 1940. Before 1987, he was a minor under the guardianship of the court-of-wards. From September, 1940 to September, 1944, he was assessed at Patna, as his cases were transferred to that place. From October, 1944 to July 1947 he was again assessed at Hazaribagh to which place his cases were transferred The three suits relate, however, to the assessment for the years 1948-49, 1949-50 and 1950-51. On the 1st August, 1947, the Commissioner of Income-tax, Bihar and Orissa, issued an order under Section 5 of the Indian Income-tax Act transferring the plaintiff's assessment cases from Hazaribagh to Patna.
(2.) IN all the three suits, the plaintiff has sought for a declaration that no assessment can be legally made under Section 34 of the Act in respect of any of the three years in question on account of the decision of the Supreme Court and the bar of limitation, there being no question of escaped assessment. There is also a consequential relief for permanent injunction against the defendants. It was also asserted that the orders of transfer of the cases of the plaintiff from Hazaribagh to Patna and again from Patna to Ranchi were null and void. There is one more assertion, namely, that the notices under Section 34 had not been properly served on the plaintiff.
(3.) IN view of the foregoing discussions, I am of the opinion that the order of the Commissioner dated the 21st April, 1961 made under Sub-section (6) of Section 5 of the Act was valid and by this order the assessment cases of the plaintiff were legally transferred to the INcome-tax Officer of Ranchi.
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