Mandamus cannot compel tax investigation absent an enforceable legal right; writ petition dismissed.

A writ of mandamus will not issue to compel tax authorities to investigate a tax evasion petition or grant consequential reliefs unless an enforceable legal right to that relief is shown. The Court found the requested directions discretionary and noted the objection that the tax evasion petition had already been rejected as time-barred. No ground was made out on the facts for mandamus, so the writ petition was dismissed, with liberty reserved to raise the defence before the criminal court.

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Issues: Whether a writ of mandamus could be issued to compel the Income Tax Department to investigate the tax evasion petition and grant the consequential reliefs sought.

Analysis: The reliefs sought were discretionary in nature and depended on compelling the tax authorities to initiate, complete, and act upon an investigation at the petitioner's instance. The request was also met with the objection that the tax evasion petition had already been rejected as time-barred. On the facts placed before the Court, no ground was made out for issuance of a writ of mandamus.

Conclusion: The prayer for mandamus was declined and the writ petition was dismissed.

Final Conclusion: The petitioner obtained no substantive relief in the writ proceedings, though liberty was reserved to raise his defence before the criminal court.

Ratio Decidendi: A writ of mandamus will not issue to compel tax authorities to undertake the investigation and consequential action sought where no enforceable legal right to such relief is shown.

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