Territorial jurisdiction in writ enforcement denied where the implementing tax authorities and tribunal were outside the court's reach.

The Delhi HC held that it lacked a sufficient territorial basis to entertain a writ seeking enforcement of an appellate order made by the Income-tax Appellate Tribunal at Calcutta, because the grievance arose from orders passed and to be implemented by authorities outside its jurisdiction. Section 5(8) of the Indian Income-tax Act, 1922 was only an obedience provision for departmental officers and did not create appellate power or jurisdiction. The contention that relief could be directed against the Union of India in Delhi was treated as too remote, since the operative order concerned implementation by outside authorities. The Court also declined to exercise its writ discretion and left the petitioner to approach the competent High Court.

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Issues: Whether the High Court had territorial jurisdiction to entertain a writ petition seeking enforcement of an appellate order made by the Income-tax Appellate Tribunal at Calcutta against income-tax authorities and relief against the Union of India in Delhi.

Analysis: The petitioner's grievance arose from orders made and to be implemented by income-tax authorities and the Appellate Tribunal situated outside the territorial jurisdiction of the Court. Section 5(8) of the Indian Income-tax Act, 1922 only required officers to obey the Central Board's directions and did not confer appellate powers or create a basis for jurisdiction. The argument that the Union of India could be directed to refund money from its coffers in Delhi was held to be too tenuous, because the operative order sought to be enforced was the Tribunal's order and the appropriate implementing authorities were outside jurisdiction. The Court also considered the discretionary nature of writ relief and declined to entertain the matter, leaving the petitioner to approach the competent High Court.

Conclusion: The High Court lacked a sufficient territorial basis to issue the writ sought and declined to exercise jurisdiction.

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