accept a stay application and not immediately give acknowledgement of
its receipt is unacceptable. The least that is expected of an civil servant
is to be fair and civil. In the absence of the above, his conduct is not
one becoming of an Officer belonging to the prestigious Indian Revenue
Service. The least that is expected of an Officer is that when a person
files an application / letter, which is accepted by him, an
acknowledgement should be forthwith given to the party filing the
application or letter. In case he refuses to accept the letter he should
endorse on the letter / application the reason why it is not being
accepted with a line or two for the refusal to accept. In case he does
accept it and give an acknowledgment he can deal with the applications
/ letters as is appropriate in accordance with law. We believe that
what has happened in this case is an aberration. However, the Chief
Commissioner of Income Tax would ensure that his Officers do not
behave in such an high handed and unfair manner, not expected of civil
servants.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO. 526 OF 2016
Piramal Fund Management Pvt. Ltd.
v/s.
Deputy Commissioner of Income Tax
Mumbai & Ors.
CORAM : M.S. SANKLECHA &
A.K. MENON, J.J.
DATED : 17th MARCH, 2016.
