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        Case ID :

        2026 (5) TMI 480 - HC - Income Tax

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        Registry cannot refuse writ numbering on maintainability; compliant petitions must be numbered and sent to the roster judge. The Registry's function in writ filing is limited to checking whether papers comply with filing requirements, and it cannot decide maintainability at the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Registry cannot refuse writ numbering on maintainability; compliant petitions must be numbered and sent to the roster judge.

                              The Registry's function in writ filing is limited to checking whether papers comply with filing requirements, and it cannot decide maintainability at the numbering stage. If the papers are in order, the petition must be numbered. Where maintainability is in doubt, the petition should still be numbered with an endorsement that it is subject to maintainability and then placed before the roster judge for judicial decision. The material reflects the view that maintainability is a judicial , not an administrative one, and that Registry refusal to number a compliant petition on that ground is impermissible.




                              Issues: Whether the Registry can refuse to number a writ petition on the ground of maintainability, or must number it and place it before the Court with an endorsement subject to maintainability.

                              Analysis: The earlier Supreme Court direction was treated as settling that the question of maintainability is a judicial function and cannot be decided by the Registry. The later grievance redressal resolution and the subsequent circulars reiterated that the Registry's role is limited to scrutinising whether the papers are in order. If the papers comply with the filing requirements, the petition must be numbered. If there is any doubt on maintainability, the proper course is to number the petition with an endorsement that it is numbered subject to maintainability and place it before the roster judge for decision.

                              Conclusion: The Registry cannot refuse numbering on the ground of maintainability and must number the petition with the prescribed endorsement and list it before the roster judge for decision on maintainability.


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                              ActsIncome Tax
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