Public interest petition on income-tax action fails where allegations rest on newspaper reports and unverified material.

A public interest petition seeking directions on action under section 132 of the Income-tax Act was rejected because it was based chiefly on newspaper reports and unverified material, which were not treated as evidence. The Delhi HC found no authentic or reliable material showing that the authorities had failed to act in accordance with law, and held that the annexed documents did not establish genuine inaction or evasive conduct. The petition was also viewed as a fishing inquiry seeking information rather than presenting a bona fide public interest cause, and was treated as motivated by oblique purposes. It was dismissed with costs.

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Issues: Whether a public interest petition seeking directions regarding action under section 132 of the Income-tax Act, 1961 was maintainable on the basis of newspaper reports and other unverified material, and whether the petition disclosed any bona fide public interest warranting interference.

Analysis: The petition rested mainly on newspaper reports and copies of parliamentary proceedings, but no authentic or reliable material was produced to substantiate the allegation that the authorities were not acting in accordance with law. Newspaper reports were held not to constitute evidence, and the documents annexed did not show any genuine inaction or evasive conduct by the authorities. The Court also found that the petition sought information and details in the nature of a fishing inquiry, rather than presenting a bona fide public interest cause. On that assessment, the petition was found to be motivated by oblique purposes and unsupported by acceptable material.

Conclusion: The petition was not a genuine public interest petition and was dismissed with costs.

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