TaxTMI 
TaxTMI 
2001 (8) TMI 1283
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.... to close the same as being arbitrary, unreasonable and illegal. The facts giving rise to this petition are as under : That on March 30, 1988, the petitioner opened an account bearing No. 101071 with the Ellisbridge Post Office, Ahmedabad, under the National Savings Scheme, 1987, through her father as the holder of a general power of attorney dated July 25, 1986. It has been further submitted that till today the petitioner requested the respondents for closing the account and returning the balance amount to her and also addressed innumerable letters and representations, the respondents are refusing to return the balance amount to the petitioner. Thereafter, the petitioner filed this petition somewhere in April, 2001. When the matte....
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....iew of the matter. The petitioner's right in this respect deserves the protection of this court and he cannot be deprived of his property rights by the respondents through an attempt like that of catching mercury by fork. The fact of the matter is that the account was opened under the NSS, the amount was deposited, and the petitioner was to earn interest on this amount which was deposited in the said account the amount has remained with the respondent for all these years and the petitioner cannot be deprived of the earned interest from such account. In such circumstances, the impugned action on the part of the respondent is found to be wholly arbitrary, unreasonable, irrational within the meaning of article 14 of the Constitution of India a....
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....ying upon the passage from Professor Wade's book and Garner which reads as under : "The doctrine of promissory or equitable estoppel is well established in administrative law and in constitutional law. It represents a principle evolved by equity to avoid injustice. Explaining the principle, Wade states: 'the basic principle of estoppel is that a person who by some statement or representation of fact causes another to act to his detriment in reliance on the truth of it is not allowed to deny it later, even though it is wrong. Justice here prevails over truth', (Emphasis supplied). Garner also states : 'A person may be precluded ('estopped') in legal proceedings from denying the existence of some state of fact the existence of which he has....
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....ise or an assurance or a representation was made if it was not carried out." He has also relied upon the judgment of the Hon'ble Supreme Court in the case of Indira Bai v. Nand Kishore AIR 1991 SC 1055, relying on where the Hon'ble Supreme Court has observed as under : "3. Estoppel is a rule of equity flowing out of fairness striking on behaviour deficient in good faith. It operates a check on spurious conduct by preventing the inducer from taking advantage and assailing forfeiture already accomplished. It is invoked and applied to aid the law in administration of justice. But for it great many injustice may have been perpetrated. . . ." (p.1057) In view of the aforesaid discussions which I have discussed namely question of law as ....