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Dwarkanath, Hindu Undivided Family vs Income-Tax Officer, Special Circle, ... on 29 March, 1965

A mere reading of various provisions of the Act and Rules set out above unmistakably show that SGPC is a creation of the statute and Service Rules framed by it exercise of its statutory power have force of law. Any violation of the provision of the Act and the Rules will certainly make SGPC amenable to writ jurisdiction of the High Court under Article 226 of the constitution. We do not find any basis for the SGPC to contend that no writ can be issued against it even if its action is contrary to the provision of law and the Rules framed thereunder. SGPC is a creation of the statute. It has to act within the four corners of the law constituting it and the rules framed by it under the powers conferred upon it under the Act. We do not think any discussion is needed to dispel this argument by the SGPC that it is immune from the writ jurisdiction of the High Court. Language of Article 226 does not admit of any limitation on the powers of the High Court for the exercise of its jurisdiction thereunder. Subba Rao, J. in Dwarkanath vs. ITO 1965 (3) SCR 536) said that Article 226 "is couched in comprehensive phraseology and it ex facie confers a wide power on the High Court to reach injustice wherever it is found. The Constitution designedly used a wide language in describing the nature of the power, the purpose for which and the person or authority against who it can be exercised."
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