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Oil and Natural Gas Commission v/s Union of India and Others. (and Others Writ Petitions.)

Company & Directors' Information:- OIL AND NATURAL GAS CORPORATION LIMITED [Active] CIN = L74899DL1993GOI054155

Company & Directors' Information:- OIL INDIA LIMITED [Active] CIN = L11101AS1959GOI001148

Company & Directors' Information:- GAS CORPORATION INDIA LIMITED [Strike Off] CIN = U40200BR1993PLC005536

Company & Directors' Information:- NATURAL GAS COMPANY PRIVATE LIMITED [Active] CIN = U23200MH1937PTC002629

Company & Directors' Information:- THE INDIA COMPANY PRIVATE LIMITED [Active] CIN = U74999TN1919PTC000911

Company & Directors' Information:- UNION COMPANY LTD. [Active] CIN = U36900WB1927PLC005621

Company & Directors' Information:- OIL CORPORATION OF INDIA PRIVATE LIMITED [Active] CIN = U15133UP1952PTC002471

Company & Directors' Information:- O.I.L PRIVATE LIMITED [Active] CIN = U15400DL2013PTC255692

Company & Directors' Information:- INDIA CORPORATION PRIVATE LIMITED [Active] CIN = U65990MH1941PTC003461

Company & Directors' Information:- UNION COMPANY PRIVATE LIMITED [Dissolved] CIN = U99999KA1942PTC000292

    CW No. 1677 and 2603 of 1990

    Decided On, 11 October 1990

    At, High Court of Delhi


    For the Appearing Parties : -----

Judgment Text


We have heard learned counsel for the parties at length. It appears that the cause of action, if any, accrued to the petitioner within the territorial jurisdiction of the High Court at Allahabad. The petitioner is seeking to challenge the proceedings taken under the Incometax Act including the orders passed under section 263 by the Commissioner of Income-tax at Meerut. Though the Union of India and the Central Board of Direct Taxes have been impleaded as respondents in this writ petition, there is no relief claimed against the said two respondents. In our opinion, this court has no territorial jurisdiction to decide the points raised in this writ petition. We, therefore, direct that the petition be returned to the petitioner by the Registry immediately so as to enable the petitioner to file the writ petition in the Allahabad High Court, if the petitioners so desire. The interim orders granted by us will continue for a period of one week. Mr. Jain opposes our continuation to the interim orders. But, in our opinion, as the demand raised is very high and as the petitioner is a Government-Corporation and also considering the fact that a limited stay has been granted by the income-tax authorities themselves, in our opinion, no injustice would be done if the interim orders are continued for a period of one week. We make it clear that the i

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nterim orders are continued subject to the condition that the undisputed demand, if any, has to be paid by the petitioners to the respondents immediately.