Judgment

Mrs. Sujata V. Manohar, J.-A public interest Writ Petition No. 2350 of 1996 was filed in the Bombay High Court by the Income-tax Appellate Tribunal Bar Association through its Secretary challenging the validity of a letter dated 5.11.1996 purporting to modify the powers of the President of the Income-tax Appellate Tribunal regarding post­ing and transfer of Members of the Income-tax Appellate Tribunal. The petitioners contended that they were interested in fair and impartial administration of the income-tax law and in upholding the independent working of the Income-tax Appellate Tribunal, the Rule of Law and independence of the Income-tax judiciary. By an interim order, the High Court restrained the Under Secretary, Ministry of Law, Government of India and the Union of India who were res­pondents 1 and 2 therein from interfering with the powers of the President of the Income-tax Appellate Tribunal to assign work to any Member, to constitute Benches and to require a Member to sit on any Bench wherever situate, and for such duration, as he may deem necessary. This petition was transferred to this Court. This Court by its order dated 31.3.1997 confirmed the interim order p