Judgement

This is one of those rare cases where we find that the process of law has been completely abused for the purpose of gaining an undeserved advantage. Three prohibitory orders under S. 132(3) of the Income-tax Act, 1961 were issued to the first respondent with respect to goods in the following three godowns :

(a) No. 1 Krishnan Koli Street, Madras- 600001.

(b) No. 143, Mannarswamy Koli Street Royapuram;

(c) No. old No. 9/143, Mouhat Road, Guindy, Madras by the Income-tax Authorities. The Ist respondent thereupon filed a Writ Petition in the Calcutta High Court challenging the validity of these three prohibitory orders and obtained an ex parte interim injunction prohibiting the petitioners and each of them and their servants and agents from interfering with the operation of the said godowns of the respondent and from interfering with the operation of the said godown of the 1st respondent and from interfering with the removal of and/or parting with and/or handling with and/or disposal of the materials stored in the said godowns situated at (1) No. 1, Krishnan Koli Street, Madras and (2) No. 143, Mannarsamy Koli Street, Royapuram, Madras and the stocks lying at the shop of the 1s