TaxTMI 
TaxTMI 
1995 (9) TMI 286
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....awing the said writ petition to this Court, we dispose of the same ourselves. The crucial question before us is whether the High Court could issue a writ or direction prohibiting a statutory authority, viz., the appellate authority under section 9 of the Uttar Pradesh Sales Tax Act, 1948 (for short, "the Act") from discharging the quasi-judicial functions; direction to the State Government to withdraw all powers from it and transferring the pending cases before the officer to any other authority? Whether advocates would be justified to go on strike as a pressure group in that behalf. The impugned order is the same, as prayed for in the main writ petition, which reads as under: "Until further orders of this Court, the respondent No. 3, Satti Din, is restrained from discharging his function as Deputy Commissioner (Appeals), Sales Tax, Agra, under section 9 of the U.P. Sales Tax Act. However, it will be open to the Commissioner, Sales Tax, U.P., to transfer the cases pending before respondent No. 3 to some other court." The facts not in controversy are that on September 2, 1993, pursuant to a resolution passed by the Taxation Bar Association, Agra, one Ramesh Chander Gupta....
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....ed no response, the 1st respondent filed the writ petition for a mandamus for the aforesaid reliefs. To satisfy whether there is some substance in the allegations of corruption imputed to the officer, we issued notice to the Government to produce his confidential service records and also directed the Secretary to the Government to file an affidavit, pursuant to which the Secretary has filed an affidavit and has also produced confidential service records of the 3rd respondent. We find no adverse remarks, much less any allegation of corruption made against the 3rd respondent at any time. The Secretary has certified that the officer is competent and honest, but an average officer. It would appear from the record that the allegation of demand of illegal gratification was mentioned for the first time by Ramesh Chander Gupta on September 2, 1993. To support the imputations, he filed a copy of the decision dated July 28, 1993, rendered by the 3rd respondent in the matter of Ashok Auto Sales, Nunihai, Agra v. Asstt. Commissioner (Assessment). The allegation of Ramesh Chander Gupta is that the 3rd respondent was demanding in every case 25 per cent of the assessable tax as illegal grat....
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....d the laws. Articles 323A and 323B empower the Parliament and the appropriate Legislature to make law to constitute Tribunals to adjudicate the disputes, complaints or offences with respect to all or any of the matters specified therein. Sub-clause 2(a) of article 323B provides for constitution of the Tribunal "for levy, assessment, collection and enforcement of any tax". A glance at the provisions in section 9 of the Act shows that any dealer or other person aggrieved by an order of the assessing authority, other than those passed under excluded sections, is provided with a right of appeal to the appellate authority. It also regulates the procedure for disposal of the appeal and in some cases the orders attain finality and in some cases the orders are appealable to the Sales Tax Tribunal. The appellate authority has power, after giving opportunity of hearing, to confirm or annul or modify the order of the assessing officer, and to reduce or enhance the amount of assessment or penalty arising from the orders of the assessing authority. It is also empowered to set aside the order and to direct reassessment or to pass fresh order after specified enquiry or to direct fresh enquiry ....
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....officer or quasi-judicial authority is, therefore, one of the cardinal principles of rule of law embedded in judicial review. Any uncalled for statement or allegation against the judicial officer/ statutory authorities, casting aspersions on court's integrity or corruption would justify initiation of appropriate action for scandalising the court or Tribunal or vindiction of authority or majesty of the court/Tribunal. The accusation of the judicial officer or authority of arbitrary and corrupt conduct undermines their authority and rudely shakes them and public confidence in proper dispensation of justice. It is of necessity to protect dignity or authority of the judicial officer to maintain the stream of justice pure and unobstructed. The judicial officer/ authority needs protection personally. Therefore, making wild allegations of corruption against the presiding officer amounts to scandalising the court/statutory authority. Imputation of motives of corruption to the judicial officer/authority by any person or group of persons is a serious inroad into the efficacy of judicial process and threat to judicial independence and needs to be dealt with strong arm of law. In Brahma Pra....
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....witness that advocates strike work and boycott the courts at the slightest provocation overlooking the harm caused to the judicial system in general and the litigant public in particular and to themselves in the estimate of the general public. An advocate is an officer of the court and enjoys a special status in the society. The workers in furtherance of collective bargaining organise strike as per the provisions of the Industrial Disputes Act as a last resort to compel the management to concede their legitimate demands. It is not necessary to go into the question whether the advocates, like workmen, have any right at all to go on strike or boycott court. In Federal Trade Commission v. Superior Court Trial Lawyers Association et al. 493 US 411; 107 L Ed 2d 851 (1989) the attorneys who regularly accepted court appointments to represent indigent defendants in minor felony and misdemeanour cases before the District of Columbia Superior Court sought an increase in the statutorily fixed fees they were paid for the work they had done. When their lobbying efforts to get increase in the fees failed, all the attorneys, as a group, agreed among themselves that they would not accept any ne....
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....o aggrieved lawyers, there is no justification for lawyers to join in an illegal conspiracy to commit a gross, criminal contempt of court, thereby striking at the heart of the liberty conferred on every person by our Constitution. Strike is an attempt to interfere with the administration of justice. The principle is that those who have duties to discharge in a court of justice are protected by the law and are shielded by the law to discharge those duties, the advocates in return have duty to protect the courts. For once conceded that lawyers are above the law and the law courts, there can be no limit to lawyers taking the law into their hands to paralyse the working of the courts. "In my submission", he said that "it is high time that the Supreme Court and the High Court make it clear beyond doubt that they will not tolerate any interference from anybody or authority in the daily administration of justice. For in no other way can the Supreme Court and the High Court maintain the high position and exercise the great powers conferred by the Constitution and the law to do justice without fear or favour, affection or ill-will". Shri Nariman, yet another learned senior member of t....
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....from discharging their judicial functions as officers of the court and also stopped the litigants from conducting their cases in the court. In a threatening tone they also shouted at the Judges saying "Stop the work, we will not allow the courts to function and you should retire to your chambers". They insisted upon the Chief Justice in his court to listen to their memorandum to be read by Rajiv Khosla which was read by B.D. Kaushik, the president of the association. The contents of the memorandum scandalised or tended to lower the authority of the High Court. This outrageous and unbecoming episode continued to linger on and hover in the High Court till almost 12.30 p.m. The conscience of the court was shocked due to the contumacious conduct of the contemners for initiation of the court's suo motu action under article 215 of the Constitution. The Full Bench, per majority, held that the contempt committed by the contemners is gravest and that it could not be imagined that any contempt worse than that was possible, as the contempt was committed not by laymen but by those who are officers of the courts. In Common Cause v. Union of India (1995) 1 Scale 6, this Court is directly grap....
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.... titled Supreme Court Bar Association v. State of U.P. concerning contempt of the High Court by some of the members of the Bar Association of the Allahabad High Court and the police officials had come up for orders, pursuant to a suggestion made by the Bar by order dated February 21, 1995, this Court directed the Attorney-General to convene a meeting of some of the leading senior members of the Bar of the Supreme Court to suggest ways and means to tackle the problem of strike or boycott by the Advocates. Pursuant thereto, the Attorney-General for India held two meetings, whereat they reached consensus that a Standing Committee be constituted at different levels of courts to consider complaints and to manage the crisis. Similar views appear to have also been expressed by the Bar Council of India and also the Bar Council of State of U.P. The problem was relegated to be considered in the Common Cause case (1995) 1 Scale 6. However, it would be imperative to remind ourselves that self-regulation alone would retrieve the profession from lost social respect and enable the members of the profession to keep the law as useful instrument of social order. In this case, the respondent-assoc....