Discretionary waiver of interest and penalty under tax law will not be disturbed in writ jurisdiction absent legal infirmity.

The Commissioner's refusal to waive or reduce interest and penalty under section 273A of the Income-tax Act was based on relevant statutory considerations, including the assessee's conduct, preference to other creditors, available assets, and lack of cooperation in tax recovery. The High Court held that where discretion is exercised on proper materials, the writ court will not reweigh those factors or substitute its own view. No certiorari interference was therefore warranted because the order did not disclose any infirmity in the exercise of discretion.

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Issues: Whether the Commissioner's refusal to waive or reduce interest and penalty under section 273A of the Income-tax Act, 1961 called for interference in writ jurisdiction.

Analysis: The application invoked the Commissioner's discretionary power to grant relief from penalty and interest. The relevant statutory factors under section 273A were considered by the Commissioner, including the assessee's conduct, preference shown to other creditors, the existence of assets, and the absence of cooperation in recovery of taxes. The Court held that once the discretion was exercised on relevant materials, the writ court would not reappraise the relative weight assigned to those considerations or substitute its own view.

Conclusion: No interference was warranted with the Commissioner's order, as the discretionary refusal was based on statutory considerations and did not suffer from any infirmity calling for certiorari.

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