https://www.taxtmi.com/caselaws?id=291809 Where a plaint alleges that Income Tax Officers entered premises and removed account books while purporting to act in discharge of official duty and under superior orders, Section 270(1) of the Government of India Act, 1935 bars the suit unless the Governor-General's consent has been obtained. The decisive test is the connection between the complained-of acts and the officers' purported official functions, not the motive alleged against them. On the pleadings, that statutory protection could be raised at the threshold, and the absence of consent justified rejection of the plaint under Order VII Rule 11(d). en-us Tue, 03 Mar 1942 00:00:00 +0630 Wed, 25 Nov 2020 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291809 Where a plaint alleges that Income Tax Officers entered premises and removed account books while purporting to act in discharge of official duty and under superior orders, Section 270(1) of the Government of India Act, 1935 bars the suit unless the Governor-General's consent has been obtained. The decisive test is the connection between the complained-of acts and the officers' purported official functions, not the motive alleged against them. On the pleadings, that statutory protection could be raised at the threshold, and the absence of consent justified rejection of the plaint under Order VII Rule 11(d). Case-Laws Income Tax Tue, 03 Mar 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=291809