1988 (6) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... other relevant rules had not been followed before issuing exhibit P-1. No notice had been issued to the assessee. Counsel for the first respondent admits that exhibit P-1, which is demand notice under section 74, was not preceded by a notice under rule 10. Notice had been issued to the employer of the assessee under rule 15, but no notice was given to the assessee. Counsel further submits that, in any view, the petitioner has no locus standi to agitate the questions raised in this original petition on behalf of the assessees who are not parties here. Section 69 reads : "69. Profession tax. - (1) The profession tax shall, subject to such rules as may be prescribed, be levied every half-year in every Panchayat area on . " (emphasis ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r of the previous year and produce any evidence on which the company or, person may rely in support of the return made. (2) If a return is made as required under sub-rule (1) and the Executive Authority is satisfied that it is correct and complete, he shall levy the profession tax on such company or person on the basis of such return. Explanation.-In cases not falling under clause (b) of rule 5 or under rule 7, if the company or person produces the notice of demand of income-tax served on it or him under section 156 of the Income-tax Act, 1961, for the year comprising the half-year in question, the Executive Authority shall be bound to take one-half of the income mentioned in such notice of demand as the income derived from the source....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n on behalf of the respondents as regards the locus standi of the petitioner. The petitioner is the secretary of an association. The members of that association are taxpayers. The association can, of course, espouse the cause of the members in matters of public interest, such as questions of vital interest to the community as a whole without regard to their status, class or occupation (like in the case of supply of water or prevention or control of pollution) or questions which shock the conscience of the public when life or liberty is in danger and the victims are so poor or so helpless (such as a bonded labourer, detenu, or the like) that they have no access to the law. In all these and other like situations, public interest litigation is....