M.R.MODY, J.M.SHELAT
T. P. KUMARAN – Appellant
Versus
R. KOTHANDARAMAN C. I. T,gujarat – Respondent
( 1 ) THE learned Advocate General raised three preliminary contentions: (1) that this Court has no jurisdiction to issue a writ of certiorari as against the Union of India; (2) that the order of the Commissioner merged in the final order of the President as the appellate authority and therefore the order of the President rejecting the appeal of the petitioner and thereby confirming the order of the authority of the first instance was the only effective and outstanding order and that being so no writ can be issued even against the Commissioner or against his order of removal and (3) that assuming that there was no merger there would be two out standing orders and this Court would not issue a writ against the Commissioner as that would be putting the Commissioner in an embarrassing situation in that he would have to commit a breach of either the order of this Court or that of the appellate authority.
( 2 ) MR. Vakil on the other hand urged that there was no merger of the order of the authority of the first instance into the order of the appellate authority and that the only effective order was the order of the Commisisioner the appellate order being merely one of dis
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