Case Analysis: U.P. Sales Tax Service Association Vs. Taxation Bar Association, Agra & Ors.

Raghavi. N, B.A.LL.B.(Hons.), The Tamilnadu Dr Ambedkar Law University, School of Excellence in Law, Tharamani, Chennai

PETITIONER: U.P. SALES TAX SERVICE ASSOCIATION VS.

RESPONENT: TAXATION BAR ASSOCIATION, AGRA & ORS. DATE OF JUDGEMENT: 01/09/1995

CITATION: 1996 AIR 98 1995 SCC (5) 716 JT 1995 (6) 306 1995 SCALE (5) 102

BENCH: Justice Ramaswamy.K & Justice Hansaria.B.L.

ACT:

1. Section 9 of the Uttar Pradesh sales Tax Act,1948

2. Section 15 of the Contempt of Courts Act,1971

3. Section 9 of the Civil Procedure Code,1908
   

FACT OF THE CASE:

The facts, not controversial, are that on 2nd September, 1993, pursuant to a resolution passed by the Taxation Bar Association, Agra, one Ramesh Chander Gupta, Advocate and President of that Association, along with two others met respondent No.3, Satti Din, the appellate authority in his chamber , accused him of “demanding illegal gratification in the discharge of his duties as appellate authority and dissatisfaction widely prevailing among the advocates and litigants”.

Allegations and counter-allegations of hurling abuses against each other have been made, resulting in widespread violence. It would appear from the record that the members of the appellant Association, the staff of the Government officers in Agra and some general public on the one hand and advocates on the other hand are alleged to have been involved in violence.

Crimes have been registered against each other, law will take its own course. Suffice it to state that the 1st respondent appears to have made a representation to the District Magistrate, Agra, who thereon asked Satti Din to go on leave on the condition that advocates would withdraw the strike.

Though Satti Din had initially gone on leave, the advocates continued to strike.On his superior officer’s instructions, Sattin Din rejoined duty as appellate authority.

On registration of the crime case against the advocates, it would appear that on September 6, 1993, an emergency meeting of the associations of Agra and Firozabad was held and it was resolved to boycott the courts and observe a total strike on September 7,1993, and in a joint meeting of all the Associations a resolution was passed resolving immediate enquiry into the charges of corruption against, and transfer of respondent No.3.

They further resolved to continue to boycott courts and go on an indefinite strike called by the Taxation Bar Associations. The advocates made representation to the Governor on 4th September, 1993 and made further representations to all concerned. It would appear that they had also approached the Advocate General to initiate contempt proceedings against the 3rd respondent and the Advocate General also appears to have issued show cause notice to the 3rd respondent under Section 15 of the Contempt of Courts Act.

We are not concerned with the legality or appropriateness of any of the said proceedings. Suffice it to state that when the indefinite strike evoked no response, the 1st respondent filed the writ petition for a mandamus for the aforestated reliefs.