Allegation of corruption against the Assistant Commissioner...

Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact that the assessment orders passed by the petitioner are in the nature of definitive judgments in legal proceedings - He had discharged functions as a “Judge” - The petitioner is entitled to get the protection envisaged under Section 3(1) of the Judges (Protection) Act, 1985 in respect of the assessment orders - Prosecution against him, which is based merely on those assessment orders, is barred and not maintainable in law - HC