.....tax
valuation--reference to valuation officer under s. 16a--no assessment proceeding pending.
ratio :
reference under section 16a could not validly be made where no assessment, for any assessment year, is pending.
held :
a reading of sub-section (1) of section 16a of the wealth tax act, 1957, shows that a reference to the valuation officer can be made only for the purpose of making an assessment and once there is no assessment proceedings pending before the wealth tax officer, there is no power to make such a reference.
case law analysis :
v. k. jain v. wto & anr. (1992) 193 itr 89 (all) followed.
application :
also to current assessment years.
wealth tax act 1957 s.16a
- land acquisition act, 1894 [c.a. no. 1/1894]. section 4; [sushil harkauli, s.k. singh & krishna murari, jj] acquisition of land held, court cannot issue a writ of mandamus directing the state authorities to acquire a particular land. land acquisition is not purely ministerial act to be performed by executive no direction in nature of mandamus whether interim or final can be issued by court under article 226 necessarily to acquire particular land in public interest. land acquisition is not a purely ministerial act to be performed by the executive and therefore, no mandamus can be issued by the court in exercise of its power under article 226 of the constitution, whether suo motu or otherwise, whether in public interest litigation or otherwise directing acquisition of land under the provisions of land acquisition act, 1894. it would, however, be open to the court in exercise of that power to invite the attention of the executive to any public purpose and the need for land for meeting that public purpose and to require the executive to take a decision, even a reasoned decision, with regard to the same in accordance with the statutory provisions, perhaps even within a reasonable time frame. however, the power of the court under article 226 must necessarily stop at that......orderby the court :heard sri kumar saxena, advocate, for the petitioner and sri ashok kumar, standing counsel, for the respondents.2. the petitioner seeks a writ of certiorari quashing the notice dt. 6th september, 1983 issued by respondent no. 1 asstt. valuation officer (annexure 2) as well as the reference order under s. 16a(1) of the wt act dt. 4th february, 1983 of respondent no. 2 wto, saharanpur.3. the case of the petitioner is that reference by the wto to the asstt. valuation officer under s. 16a(1) of the wt act is without jurisdiction, since no assessment proceedings under the wt act for any of the assessment years were pending on the date the reference was made. the relevant allegation has been made in paragraph no. 13 of the petition. the respondents have not filed any counter-affidavit to contradict this allegation. as such we have to proceed as if no assessment proceedings were pending under the wt act when the reference under s. 16a(1) of the act was made by respondent no. 2. the plea of the petitioner gets support from the case of v. k. jain vs. wto & anr. : [1992]193itr89(all) , where it was held that a reading of sub-s. (1) of s. 16a of the wt act, 1957, shows that a reference to the valuation officer can be made only for the purpose of making an assessment and once there is no assessment proceedings pending before the wto, there is no power to make such a reference. we are in respectful agreement with this authority.4. we accordingly, allow the writ petition and quash the notice dt. 6th september, 1983 of respondent no. 1 (annexure 2) as well as the reference order under s. 16a(1) of the wt act dt. 4th february, 1983 by respondent no. 2 to respondent no. 1.