2025 (7) TMI 546

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....as filed this writ petition stating inter alia that he has filed a complaint to the GST and Income Tax Officials against the private respondents herein with regard to tax evasion, though notices have been issued, but no further action has been taken by the GST and Income Tax Officials against the private respondents, therefore, the petitioner prays for appropriate direction against respondents No. 5 to 7 to pay tax relating to GST and Income Tax. 2. Mr. B.P. Singh, learned counsel for the petitioner, would submit that though notices have been issued on the petitioner's complaint, but further action is not being taken by the GST and Income Tax officials and respondents No. 5 to 7 are evading tax, therefore, appropriate direction be issued. ....

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....so a settled proposition that in order to invoke the jurisdiction under Article 226 of the Constitution of India, the petitioner should ordinarily be a person who has a personal or individual right in the subject matter except in the writ petition in the nature of habeas corpus or quo warranto. 7. The Supreme Court in the matter of Jasbhai Motibhai Desai v. Roshan Kumar, Haji Bashir Ahmed and Others (1976) 1 SCC 671 while dealing with a matter with regard to aggrieved person who has locus standi to invoke the extraordinary jurisdiction under Article 226 of the Constitution of India held as under:- "12. According to most English decisions, in order to have the locus standi to invoke certiorari jurisdiction, the petitioner should be an "ag....

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.... of these categories: (i) "person aggrieved"; (ii) "stranger"; (iii) busybody or meddlesome interloper. Persons in the last category are easily distinguishable from those coming under the first two categories. Such persons interfere in things which do not concern them. They masquerade as crusaders for justice. They pretend to act in the name of pro bono publico, though they have no interest of the public or even of their own to protect. They indulge in the pastime of meddling with the judicial process either by force of habit or from improper motives. Often, they are actuated by a desire to win notoriety or cheap popularity; while the ulterior intent of some applicants in this category, may be no more than spoking the wheels of administra....

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....l right by someone who has a legal duty to do something or to abstain from doing something. (See Halsbury's Laws of England, 4th Edn., Vol. I, para 122; State of Haryana v. Subash Chander Marwaha [(1974) 3 SCC 220 : 1973 SCC (L&S) 488 : (1974) 1 SCR 165] ; Jasbhai Motibhai Desai v. Roshan Kumar Haji Bashir Ahmed [(1976) 1 SCC 671 : (1976) 3 SCR 58] and Ferris : Extraordinary Legal Remedies, para 198.)" 9. Coming to the facts of the present case in light of principles of law laid down in the above stated judgments, it is quite vivid that the petitioner had filed a complaint against respondents No. 5 to 7 herein to the GST and Income Tax Officials pursuant to which, it appears from the records that notices were issued to respondents No. ....