TaxTMI 
TaxTMI 
2002 (3) TMI 403
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....ovt. of India, Ministry of Commerce, Udyog Bhavan, New Delhi informed the company Noida at their office in Uttar Pradesh calling them to submit upto date export statement for giving benefit of extension of export obligation period under Public Notice No. 3, dated 31st March, 2001. 2. The petitioner having its office at Noida, Uttar Pradesh submitted to the said DGFT at New Delhi by making a representation giving details of ground for export obligation period under the aforesaid public notice. Even similar appeal has been made by the Chemicals and Allied Products Export Promotion Council to such DGFT at New Delhi. 3. The petitioners have invoked the writ jurisdiction of this court by saying that they are carrying on business ....
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....l since the concept of part of the cause of action within a territory of a writ Court has been introduced similarly with the concept of the suits and other proceedings, this Court can apply the test herein. The cause of action is bundle of facts and from such bundle, an action was taken at New Delhi and communicated to Calcutta when upon being dissatisfied he was replied from Noida to New Delhi. But the petitioners either in the office of Calcutta or in the office of Balasore or in the office of Noida is aggrieved by the totality of the action taken by the respondents sitting at New Delhi. Therefore, there is a cause of action before this Court. He relied upon various judgments starting from AIR 1961 SC 532 (Lt. Col. Khajoor Singh v. Union ....
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....ndents issuing the notices from time to time to the petitioners and calling upon them to produce the accounts of their business carried on in the such state and again by proposing to assess them to the best of his judgment on the assumption of certain jurisdictional facts, is the address of such notice and such affixation relates to the bundle of facts in the totality of the lis or proceeding concerned and such impact necessarily gives rise to a cause of action though it may be in part. It is established that in fiscal laws a proposal to assess forms part and parcel of the machinery of assessment and thus understood the service of notice to assessee and calling upon to explain has given rise to a cause of action as is popularly and legally ....
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....arlier judgments. On the otherhand Supreme Court discussed about the negative approach of such judgments. Had the writ petition been filed in such court where FIR was lodged would have been wrong forum for the purpose of writ jurisdiction. In criminal case, cause of action will arise where offence was committed. 10. Mr. P.K. Ghosh, learned Senior Counsel appearing on behalf of the respondents contended that not only the issue has been considered recently by the Supreme Court in a reported judgment being 2001 (134) E.L.T. 326 (S.C.) = AIR 2002 SC 126 (Union of India & Ors. v. Adani Exports Limited & Anr.). But this court followed such ratio in an earlier judgment. It is important to note that even the Supreme Court delivering the jud....
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....se of action but some times a bundle of papers may not create a cause of action at all. A prior communication from the office of the respondent at New Delhi to the petitioners' Calcutta Office 'ipso facto' cannot create a cause of action for the purpose of invokation of the writ jurisdiction of this High Court. The communication dated 29th/31st August, 2001 cannot have any independent lis bearing cause of action unless it is merged with the subsequent lis occurred totally outside the jurisdiction of this Court. Hence, in totality I do not find any balancing factor which can create a part of the cause of action of the jurisdiction of this Court for its invokation. 13. Thus, this Court cannot entertain the writ petition. Accordingly, ....