Mr. Justice S.S. Sandhawalia, President—Whether the assessment & levy of Income Tax is a “service” extended out by the Central Government, (or its Tax Officers) within the meaning of its definition in Section 2(1)(o) of the Act ? This is the threshold core question in this complaint.

2. In view of the pristinely legal nature of the issue aforesaid the facts would pale into relative insignificance. Nevertheless the salient features thereof have to be noticed to provide the terra-firma for the alleged list. The Complainant Mr. R.P. Kapur is a doyen of the legendary erstwhile, Indian Civil Service, which has been called the steel frame of the pre and post independence administrative organization of the Country. The primal grievance of the complainant is that in the evening of his life in his eighteenth year and indifferent health he has been harassed with regard to his Income-tax assessment by the two Income Tax Officers namely Amrik Singh Sandhu and Mewa Ram impleaded as opposite parties. The Union of India or the Income Tax Department as such have not been so impleaded. The primal allegation is that the Income-tax return of the complaint-assessee filed by him on the 28th of Marc