Statutory bar on original jurisdiction limited certiorari against income-tax assessments in revenue matters.

Section 226 of the Government of India Act, 1935 was treated as an express bar on the High Court's original jurisdiction in revenue matters, including acts done in collection of revenue. Because the relief sought would require the Court to examine and quash an income-tax assessment order through certiorari, that remedy was regarded as impermissible in this context. The material point is that a writ of certiorari could not be used to challenge the validity of the assessment where the statutory prohibition on original jurisdiction applied.

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Issues: Whether the High Court could issue a writ of certiorari to quash an income-tax assessment order in view of the statutory bar on original jurisdiction in revenue matters.

Analysis: Section 226 of the Government of India Act, 1935 was treated as an express limitation on the High Court's original jurisdiction in matters concerning revenue and acts done in collection thereof. An assessment order had already been made, and the relief sought would require the Court to call for the record, examine the legality of the assessment, and quash it. That would amount to exercising original jurisdiction in a revenue matter, which the statutory bar forbade. The Court therefore held that certiorari could not be used in this context to challenge the validity of an income-tax assessment.

Conclusion: The writ of certiorari was not maintainable and the petition failed on the ground of want of jurisdiction.

Ratio Decidendi: Section 226 of the Government of India Act, 1935 bars the High Court from exercising original jurisdiction to review and quash an income-tax assessment order by writ of certiorari in a matter concerning revenue.

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