Union Of India & Ors vs N.R. Parmar & Ors on 27 November, 2012
The excuse on the part of the Department about
administrative constraints which have come in their way
and seeking opinion of the Department of Legal Affairs
about the situation which had arisen after decision in the
case of Rajiv Mohan being contrary to the judgment in the
case of Union of India Vs. N.R.Parmar (supra) and
clarification sought in this regard by the Principal CCIT,
UP (West), according to us prima facie would not only be
misconceived but meritless inasmuch as, the decision
rendered in the case of Rajiv Mohan was qua grievance
raised by an individual, which had no apparent conflict
with the law laid down by Their Lordships in the case of
Union of India Vs. N.R.Parmar (supra). Baring vague
assertions about delay based on above case in the
application for vacating interim relief, no other ground
appears. The Department has tried to take shelter under
duties to be performed for collection of taxes, a sovereign
function, to which we are not unmindful. However, at
various stages and forums, grievance of the eligible officers
like the petitioner remains unanswered and statements
were made before this Court to complete the exercise as
early as possible.