JUDGMENT

Sharma J:

The plaintiff took out a specially indorsed writ against the defendant on 17 May 1971 for recovery of $7,245,901.38, interest and costs. The plaintiff's claim is under the provisions of the Income Tax Ordinance 1947 and Income Tax Act 1967. The defendant entered an appearance (Encl. 4) on 9 June 1971 and on 29 June 1971 filed an application (Encl. 9) for an order, inter alia, to strike out the statement of claim on one or more of the following grounds:

(a) The statement of claim 'was frivolous and vexatious and an abuse of the process of Court.'

(b) The statement of claim disclosed no reasonable cause of action and was frivolous and vexatious.

(c) The statement of claim tended to prejudice, embarrass and delay the fair trial of the action.

The aid of inherent jurisdiction of the Court was sought by the defendant for the order he was asking for in Encl. 9 under ground (a) while his sheet anchor under grounds (b) and (c) was O. 25 r. 4 and O. 19 r. 27 respectively. An affidavit (Encl. 8) of the defendant was filed in support of that application. Paragraph 1 of that affidavit was a mere paraphrase of prayer (i) of Encl. 9. The rest of the paragraphs in the said