# BIDI SUPPLY CO v. THE UNION OF INDIA AND OTHERS - **Citation:** [1956] 1 S.C.R. 267 - **Court:** Supreme Court of India - **Decided:** 1954-12-13 - **Bench:** S. R. Das, Vivian Bose, Bhagwati, Jagannadhadas, B. P. Sinha - **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/bidi-supply-co-v-the-union-of-india-and-others-1308 - **Pages:** 21 ## Headnote Constitution of India, Art. 14-Ifl,dian Income Tax Act, 1922 (XI oJ 1922), ss.5(7-A), 64(5)(b) as amended lYy Indian Income Tax (Amendment) Act, 1940 (Act XL of 1940)-Whether ultra. vires the Constitution-Transfer, Order of-B'll Central Board of Revenue under s. 5( 7-A)-Transferring assusment proceeding of petitioner from Calcutta to Ranchi-Without notice to petitioner and without giving it opportunity to make representation against such decision-Constitutionality of-Assessee, rights of-Under s. 64 of the Act. The petitioner-a. registered firm-has its head-office in Calcutta. where its books of account a.re kept a.nd ma.inta.ined a.nd where it he.s its banking account, the members of the firm being citizens of India. Since its inception the firm has a.11 a.long been assessed to income-tax by the Inoome-Ta.x Officer, District III, Ca.lcutta.. The assessments for the yea.rs 1948-49 a.nd 1949-50 were ma.de by the Income Tax Officer, District III, Calcutta.. Notices under s. 22(2) of the Income Ta.x Act were issued to the petitioner by the IncomeTax Officer, District ill, Calcutta. to submit returns for the yea.rs 1950-51, 1951-52, 1952-53, 1953-54a.nd1954-55. The Income Ta.x Officer, District ill, Calcutta. ma.de assessment for the yea.r 1950-51 on 18-12-1954 being sa.tisfied tha.t the principa.l place of business of the petitioner wa.s in Ca.Icutta.. On the 25th Ja.nua.ry 1955 the petitioner received a. letter from the Income-Ta.x Officer, District ill, Calcutta. that in }>Ursua.nee to orders de.tad 13th December 1954 under s. 5(7-A) of the IncomeTa.x Act its assessment records were tra.nsferred from that office to the Income Ta.x Officer, Specie.I Circle, Ranchi with whom the petitioner wa.s to correspond in future rega.rding its a.ssessment v.roceed • ings. The order sta.ted tha.t the Central Boa.rd of Revenue 'hereby transfers the case of'' the petitioner. The petitionBr ha.d no previ· ous notice of the intention of the Income·Ta.x a.uthorities to tra.ns!er the a.ssessment proceedings from Ca.lcutta. to Ba.nchi nor ha.d it a.n opportunity to ma.ke a.ny representa.tion a.gs.inst suJly Co. area in which that place is situate or where the business, profession, . v · . or vocation is carried on at more than one place by the Income· Tax The Umon °1 Ind•a Officer of the area in which the principal place of business, profes· and othe1's sion or vocation is situate. In all other cases, according to sub· section (2), an assessee shall be assessed by the Income-Tax Officer of the area in which he resides. If any question arises as to the place of assessment such question shall be decided, after giving the assessee an opportunity to/represent his views, by the Commissioner or Commissioners concerned or in case of disagreement between them by the Board·of Revenue. The section is imperative in terms and gives a valuable right to the assessee. By amending the Indian Income-Tax Act 1922 by the Indian Income-Tax (Amendment) Act, 1940 (Act XL of 1940) by adding to clause (b) of sub-section (5}ofs. 64 the words "in consequence of any transfer made under sub-section (7· A) of s. 5" and by adding sub· section (7-A) to s. 5 the benefit conferred by the provisions of sub· section (1) and sub ## Text _Characters 0–39,844 of 47,062. This is a partial read: ask again with offset=39844 for what follows._ S.C.R. SUPREME COURT REPORTS BID! SUPPLY CO. v. THE UNION OF INDIA AND OTHERS. 267 [S. R. DAS, C.J., VIVIAN BOSE, BHAGWATI, JAGANNADHADAS and B. P. SINHA, JJ.] Constitution of India, Art. 14-Ifl,dian Income Tax Act, 1922 (XI oJ 1922), ss.5(7-A), 64(5)(b) as amended lYy Indian Income Tax (Amendment) Act, 1940 (Act XL of 1940)-Whether ultra. vires the Constitution-Transfer, Order of-B'll Central Board of Revenue under s. 5( 7-A)-Transferring assusment proceeding of petitioner from Calcutta to Ranchi-Without notice to petitioner and without giving it opportunity to make representation against such decision-Constitutionality of-Assessee, rights of-Under s. 64 of the Act. The petitioner-a. registered firm-has its head-office in Calcutta. where its books of account a.re kept a.nd ma.inta.ined a.nd where it he.s its banking account, the members of the firm being citizens of India. Since its inception the firm has a.11 a.long been assessed to income-tax by the Inoome-Ta.x Officer, District III, Ca.lcutta.. The assessments for the yea.rs 1948-49 a.nd 1949-50 were ma.de by the Income Tax Officer, District III, Calcutta.. Notices under s. 22(2) of the Income Ta.x Act were issued to the petitioner by the IncomeTax Officer, District ill, Calcutta. to submit returns for the yea.rs 1950-51, 1951-52, 1952-53, 1953-54a.nd1954-55. The Income Ta.x Officer, District ill, Calcutta. ma.de assessment for the yea.r 1950-51 on 18-12-1954 being sa.tisfied tha.t the principa.l place of business of the petitioner wa.s in Ca.Icutta.. On the 25th Ja.nua.ry 1955 the petitioner received a. letter from the Income-Ta.x Officer, District ill, Calcutta. that in }>Ursua.nee to orders de.tad 13th December 1954 under s. 5(7-A) of the IncomeTa.x Act its assessment records were tra.nsferred from that office to the Income Ta.x Officer, Specie.I Circle, Ranchi with whom the petitioner wa.s to correspond in future rega.rding its a.ssessment v.roceed • ings. The order sta.ted tha.t the Central Boa.rd of Revenue 'hereby transfers the case of'' the petitioner. The petitionBr ha.d no previ· ous notice of the intention of the Income·Ta.x a.uthorities to tra.ns!er the a.ssessment proceedings from Ca.lcutta. to Ba.nchi nor ha.d it a.n opportunity to ma.ke a.ny representa.tion a.gs.inst suJly Co. area in which that place is situate or where the business, profession, . v · . or vocation is carried on at more than one place by the Income· Tax The Umon °1 Ind•a Officer of the area in which the principal place of business, profes· and othe1's sion or vocation is situate. In all other cases, according to sub· section (2), an assessee shall be assessed by the Income-Tax Officer of the area in which he resides. If any question arises as to the place of assessment such question shall be decided, after giving the assessee an opportunity to/represent his views, by the Commissioner or Commissioners concerned or in case of disagreement between them by the Board·of Revenue. The section is imperative in terms and gives a valuable right to the assessee. By amending the Indian Income-Tax Act 1922 by the Indian Income-Tax (Amendment) Act, 1940 (Act XL of 1940) by adding to clause (b) of sub-section (5}ofs. 64 the words "in consequence of any transfer made under sub-section (7· A) of s. 5" and by adding sub· section (7-A) to s. 5 the benefit conferred by the provisions of sub· section (1) and sub-section (2) of s. 64 is taken away and is to be deemed not to have existed at any time as regards the assessee with regard to whom a transfer is made under sub-section (7·A) of s. 5. Held that as under s. 22(2) of the Act, the notice and the return are to be confined to a particnlar assessment year, sub-section (7-A} of s. 5 contemplates the transfer of such a. "case" i.e. the assessment case for a particular year. The provision that such a transfer may be made "at any stage of the proceedings" obviously postulates proceedings actually pending and "stage" refers to a point in bet· ween the commencement and ending of those proceedings. Fnnher the transfer contemplated by the sub-section is the transfer of a particnlar case actually pending before an Income-Tax Ollicer of one place to the Income-Tax Officer of another _place. Accordingly such an omnibus whol-1e order of transfer dated 13th December 1954 as was made in the present case is not contemplated by the sub-section and therefore the impugned order of transfer which was expressed in gener&I terms without any reference to any particular case and without any limitation ae to time was beyond the competence of the Central Board of Revenue and the petitioner was still entitled to the benefit of the Provisions of sub· sections (1) and (2) of s. 64. The impugned order is discriminatory against the petitioner and violates the fundamental right guaranteed to it by Art.14 of the • Constitution in-as-much as the income-tax authorities by an execn· tive order unsupported by law picked out the present petitioner and transferred all his cases by an omnibus order unlimited in point of time, which order is ce.lcnla.ted to infti~ considerable ·inconvenience a.nd harassment on the petitioner. BOBE J. Section 5(7·A) of the Indian Income-Tu Act is ullra vires Art. 14 of the Constitution and so is s. 64(5)(b) in so far as it .... S.C.R. SUPREME COURT REPORTS 269 makes an order under s. 5(7-A) as it now exists, inviolate. 1956 The power of transfer can only be conferred if it is hedged Bid i supply Co. round with reasonable restrictions, the absence or existence of which cau in the last instance be determined by the courts; and the exer- The Unio: of India cise of the power must be in conformity with the rules of natural and others justice, that is to say, the parties affected must be heard when that is reasonably possible, and the reasons for the order must be reduced, however briefly, to writing so that men may know that the powers conferred on these quasi judicial bodies are being justly and properly exercised . Chiranjit Lal Chowdhury v. The Union 1Jf India ([1950] S.C.R. 860), Budhan Chowdhry and others v. The State of Bihar ([1955] 1 S.C.R. 1045), Dayaldas Kushirann v. Commissioner of Income-Tax Central (I.L.R. [1940] Born. 650; [1940] 8-I.T.R. 139), Eshugbai Eleko's case (L,R. [1931] A.C. 662), .The State of West Bengal v. Anwar Ali Sarkar ([1952] S.C.R. 284), Ram Prasad Narayan Saki and Another v. The State of Bihar and Others ([1953] S.C.R. 1129); Bowman's case ([1917) A.C. 406), Coal Control case ([1954] S.C.R. 803), State of Madras v. v. G. Row ([1952] S.C.R. 597), and Liversit-'the Government of India. The scope and effect of article 14, in so far as it protects all persons against discriminatory and hostile legislation, have been discussed and explained by this court in a series of cases beginning with Ohiranjit Lal Chowdhury v. The Union SG 272 SUPREME COURT REPORTS [1956] 1956 of India(') and ending with Budhan Chowdhry and 8 . ·s others v. The State of Bihar(0). In the last mentioned •d• uJ>Ply Co. case a Full Bench of this court summarised the result The uni:;, of India of the earlier decisions on this point in the words and others following:- "It is now well-established that while article 14 Das O.J. forbids class legislation, it does not forbid reasonable classification for the purposes of legislation. In order, however, to pass the test of permissible classification two conditions must be fulfilled, namely, (1) that the classification must be founded on an intelligible differentia which distinguishes persons or things that are grouped together from others left out of the group and (2) that that differentia must have a rational relation to the object sought to be achieved by the statute in question. The classification may be founded on different bases; namely, geographical, or according to objects or occupations or the like. What is necessary is that there must be a nexus between the basis of classification and the object of the Act under consideration. It is also well-established by the decisions of this court that article 14 condemns discrimination not only by a substantive law but also by a law of procedure". We have, therefore, to approach the problem posed before us bearing in mind the above principles laid down by this court in so far as they may be applicable to the facts of the present case. Turning now to the Indian Income-tax Act, 1922 we find that section 64 makes provision for determining the place of assessment. By sub-section (1), where an assessee carries on a business, profession or vocation at any place, he shall be assessed by the Income-tax Officer of that area in which that place is situate or where the business, profession, or vocation is carried on at more than one place by the Incometax Officer of the area in which the principal place of business, profession or vocation is situate. In all other cases, according to sub-section (2), an assessee shall be assessed by the Income-tax Officer of the area in in which he resides. If any question arises as to the (1) [1950] 8.0.R. 869. (t) [1955] 1 S.C.R. 1045, S.C.R. SUPREME COURT REPORTS 273 place of assessment such question shall be decided, 1956 after giving the assesse~ a.n opportunity. to. represent Bidi supply co. his views by the Comm1ss10ner or Comm1ss10ners conv. cerned or in case of disagreement between them by The Union of India. the Board of Revenue (sub-section (3)). It is quite and others clear from the aforesaid provisions of section 64 that the Legislature considered the question of the place of assessment to be of some importance to the assessee. The provisions. of section 64 of the Indian Income- . tax .. Act, 1922 c~tme up for discussion before the Bombay High Court in Dayaldas Kushiram v. Commissioner of Income-tax, Oentral(1). At pages 657 to 658 Beaumont, C.J. observed as follows: "In my opinion section 64 was intended to ensure that as far as practicable an assessee should be assessed locally, and the area to which an Incometax Officer is appointed must, so far as the exigencies of tax collection allow, bear some reasonable relation to the place where the assessee carried on business or resides. There is no evidence that there was any difficulty in restricting the area to which the Incometax Officer, Section II (Central), was appointed to something much narrower than the Bombay Presidency, Sind and Baluchistan. Therefore, in my opinion, Income-tax Officer, Section II (Central), is not the Income-tax Officer of the area in which the applicant's place of business is situate, and as there is such an officer in existence, namely, the Officer of Ward C, Section II, in my• opinion, it is only the latter officer who can assess the assessee". Kania, J. (as he then was) said at pages 660-661: "A plain reading of the section shows that the same is imperative in terms. It also gives to the assessee a valuable right. He is entitled to tell the taxing authorities that he shall not be called upon to attend at different places and thus upset his business". · It will be noticed from the above passages that the learned judges treated the provisions of section 64 more as a question of right than as a matter of convenience only. It was for the above decision that the (1) I.L.R. [1940) Bom. 650; [1940] 8 I.T.R. 130. Das C.J. 274 SUPREME COURT REPORTS [1956] 1956 Indian Income-tax Act, 1922 was amended by the B"d" 5 #I c Indian Income-tax (Amendment) Act, 1940 (Act XL ' ' "v. Y o. of 1940), by adding to clause (b) of sub-section (5) of Th• u .. 1on of 1 .. d1a section 64 the words "in consequence of any transfer a .. dothm made under sub-section (7-A) of section 5" and by adding sub-section (7-A) to section 5. The relevant portion of sub-section (5) of section 64 so amended reads as under:- Das C.J. "( 5) The provisions of sub-section (l) and subsection (2) shall not apply and shall be deemed never. at any time to have applied to any assessee- (a) ················································································ (b) where by any direction given or any distribution or allocation of work made by the Commissioner of Income-tax under sub-section (5) of section 5, or in consequence of any transfer made under sub-section (7-A) of section 5, a particular Income-tax Officer has been charged with the function of assessing that assessee, or (c) .................. , ........................................................... . .. It is thus clear from this amendment that the benefit conferred by the provisions ohub-section (1) and sub- . section (2) are taken away and is to be deemed and not to have existed at any time as regards the assessee with regard to whom a transfer order is made under sub-section ('7-A) of section 5. In order, however, to deprive a particular assessee of the benefits of sub-sections (I} and (2) of section 64, there must be a valid order under section 5(7-A) and he will lose the benefit only to the extent to which that right is taken away by a valid order made under sub-section (7-A} of section 5. This takes us to the new subsection (7-A) of section 5. . Sub-section (7-A) of section 5 runs as follows:- "(7-A) The Commissioner of Income-tax may , transfer any case from one Income-tax Officer subordinate to him to another, and the Central Board of Revenue may transfer any case from any one Incometax Officer to another. Such transfer may be made at any stage of the proceedings, and shall not render S.C.R. SUPREME COURT REPORTS 275 necessary the reissue of any notice already issued by 1956 the Income-tax Officer from whom the case is transn·a·s .,,,,,1 c fe d » i I "r,- ;JI O, rre . v. The sub-section in terms makes provisions for the The Union of India transfer of a "case". Under the Indian Income-tax and others Act, 1922 a case is started when the Income-tax Officer issues a n,otiee under section 22(2) of the Act calling upon the assessee to file h~s return of his total income and total world income during the previous year and then the assessee submits his return in the prescribed form. It is quite clear from the section that the notice and the return are to be confined to a particular assessment year and the sub-section contemplates the transfer of such a "case", i.e., the assessment case for a particular year. The provision that such a transfer may be made "at any stage of the proceedings" obviously postulates proceedings actually pending and "stage" refers to a point in between the commencement and ending of those proceedings. Further the provision that such transfer shall not render necessary the reissue of notice already issued by the Income-tax Officer from whom the case is transferred quite clearly indicates that the transfer contemplated by the sub-section is the transfer of a particular case actually pending before an Income-Tax Officer of one place to the Income-Tax Officer of another place. The fact that in this case the Income-tax Officer, Special Circle, Ranchi issued fresh notice under section 22(2) quite clearly shows that he did not understand that any particular pending case of this assessee had been transferred to him. Evidently he thought that the assessment of the petitioner's income, generally and as a whole, had been transferred to him and that it was, therefore, for him to initiate a case, i.e., assessment proceedings for a particular year. In our judgment such an omnibus wholesale order of transfer is not contemplated by the sub-section. It is implicit in the sub-section that the Commissioner of Income-Tax or the Central Board of Revenue, as the case may be, should before making an order of transfer of any case apply his or its mind to the necessity or desirability of the transfer Das C.J. 276 SUPREME COURT REPORTS [1956) 7956 of that particular case. The fact that it is necessary or desirable to transfer a case of assessment of a Bi.-li supply Co. 1 1 v. particu ar assessee for any particu ar year does not The Union of India necessarily indicate that it is equally" necessary or "''d others desirable to transfer another assessment case of that assessee for any other assessment year. We are accordDas C.J. ingly of the opinion that the impugned order of transfer, which was expressed in general terms without any reference to a.ny particular case and without any limitation as to time, was beyond the competence of the Central Board of Revenue. We did not understand the learned Attorney·Gerieral to contend that such was not the correct interpretation of the sub-section. We do not consider it necessary, for the purpose of this ca.se, to pause to consider whether the constitutionality of sub-section (7-A) of section 5 can be supported on the principle of any reasonable classification laid down by this court or whether the Act lays down any principle for guiding or regulating the exercise of discretion by the Commissioner or Board of Revenue or whether the sub-section confers an unguided and arbitrary power on those authorities to pick and choose individual assessee and place that assessee at a disadvantage in comparison with other assessees. It is enough for the purpose of this case to say that the omnibus order made in this case is not contemplated or sanctioned by sub-section (7-A) and that, therefore, the petitioner is still entitled to the benefit of the provisions of sub-sections (1) and (2) of section 64. All assessees are entitled to the benefit of those provisions except where a particular case or cases of a particular assessee for a particular year or years is or are transferred under sub-section (7-A) of section 5, assuming that section to be valid and if a particular case or cases is or are transferred his right under section 64 still remains as regards his other case or cases. As said by Lord Atkin in Eshugbai Eleko's case(') the executive can only act in pursuance of the powers given to it by law and it cannot interfere with the liberty, property ll) IJ.R. [1931) A.O. 6G21 670. S.C.R. SUPREME COURT REPORTS 277 and rights of the subject except on the condition that 1956 it can support the legality of its action before the Bidi suppzy co. court. Here there was no such order of transfer as v. is contemplated or sanctioned by sub-section (7-A) The Union of Tndia of section 5 and, therefore, the present assessee still and others has the right, along with all other Bidi merchants carrying on business in Calcutta, to have his assessment proceedings before the Income-tax Officer of the area in which his place of business is situate. The income-tax authorities have by an executive order, unsupported by law, picked out this petitioner and transferred all his cases by an omnibus order unlimited in point of time. This order is calculated to inflict considerable inconvenience and harassment on the petitioner. Its books of account will have to be pro· duced before the Income-tax Officer, Special Circle, Ranchi-a place hundreds of miles from Calcutta, which is its place of business. Its partners or principal officers will have to be away from the head office for a considerable period neglecting the main business of the firm. There may be no suitable place where they can put up during that period. There will certainly be extra expenditure to be incurred by it by way of railway fare, freight and hotel expenses. Therefore the reality of the discrimination cannot be gainsaid. In the circumstances this substantial discrimination has been inflicted on the petitioner by an executive fiat which is not founded on any law and no question of reasonable classification for purposes of legislation can arise. Here "the State" which includes its Income-tax department has by an illegal order denied to the petitioner, as compared with other Bidi merchants who are similarly situate, equality before the law or the equal protection of the laws and the petitioner can legitimately complain of an infraction of his fun dam en tal right under article 14 of the Constitution. It has further been urged that this order indirectly affects the petitioner's fundamental right under article l9(I)(f) and article 31. There can be no gainsaying the fact that the order purports to deprive the petitioner of its right under section 64 to which DasC.J. 278 SUPREME COURT REPORTS [1956) 1956 it would otherwise be entitled. The order of transfer . . is certainly calculated to inflict considerable incon8'J' Supply Co. . d h t t th t"t" h . v vemence an arassmen o e pe 1 1oner as eremr~. union.of India before mentioned. But in the view we have taken and others on the construction of sub-section (7-A) of section 5 Das C.J. and the petitioner's rights under article 14, it is not necessary for us, on this occasion, to express any opinion on the contention that the inconvenience and harassment referred to above constitute an imposition of such an interference as amounts to an unwarranted restriction on the petitioner's rights under article 19(l)(g} or a violation of his rights under article 31. For the reasons stated above this petition must be allowed. Accordingly the impugned order is set aside and an injunction is issued in terms of prayer ( c) of the petition. The petitioner is entitled to the costs of this applicatio";. BOSE J.-I agree with my Lord the Chief Justice that this petition should be allowed but for different reasons. In my opinion, sections 5(7-A) and 64(5)(b) of the Indian Income-tax Act are themselves ultra vires article 14 of the Constitution and not merely the order of the Central Board of Revenue. The only question is whether these sections contravene article 14. Despite the constant endeavour of Judges to define the limits of this law, I am unable to deduce any clear cut principle from the oftrepeated formula of classification. As I have said in another case, even the learned Judges who propound that theory and endeavour to work it out are driven to concede that classification in itself is not enough for the simple reason that anything can be classified and every discriminatory action must of necessity fall into some category of classification, for classification is nothing more than dividing off one group of things from another; and unless some difference or distinction is made in a given case no question under article 14 can arise. It is just a question of framing a set of rules. It is elementary that no two things are exactly SUPREME COURT REPORTS 279 alike and it is equally obvious many things have features that are common. Once the lines of demar1956 Bidi Supply Co. cation are fixed, the resultant grouping is capable of v. objective determination but the fixing of the lines is The Union of India necessarily arbitrary and to say that governments and others and legislatures may classify is to invest them with a naked and arbitrary power to discriminate as they please. Faced with the inexorable logic of this position, the learned Judges who apply this test are forced to hedge it round with conditions which, to my mind, add nothing to the clarity of the law. I will pass over the limitations with which the classification test is now judicially surrounded, namely that it must be "reasonable'', it must not be "discriminatory" or "arbitrary'', it must not b~ "hostile"; there must be no "substantial discrimination" and so forth, and will proceed at once to a rule that is supposed to set the matter at rest. The rule is taken from the American decisions and was stated thus in The State of West Bengal v. Anwar Ali Sarl:ar(i); "In order to pass the test, two conditions must be fulfilled, namely (1) that the classification must be founded on an intelligible differentia which distinguishes those that are grouped together from others and (2) that that differentia must have a rational relation to the object sought to be achieved by the Act". Mukherjea, J. (as he then was) said at page 321 ibid that "the classification should never be arbitrary, artificial or evasive. It must rest always upon real and substantial distinction bearing a reasonable and just relation. to the thing in respect to which the classification is made; and classification made without any reasonable basis should be regarded as invalid". In another case, Ram Prasad Narayan Saki and Another v. The State of Bihar and Others(9), the same learned Judge said at page 1139- "but such selection or differentiation must not be arbitrary and should rest upon a rational basis, having regard to the object which the legislature has in view". (1) [1952) S.O.R. 284, 334. (2) [1958) S.O.R. 1129. 37 Bose]. 280 SUPREME COURT REPORTS [1956] t 1956 Ivor Jennings puts it another way: "Among equals the law shall be equal and shall Bidi s"!'ply co. be equally administered and that like shall be treated . l'k ,, The Union of India a. 1 e . a"d others With the utmost respect all this seems to me to break dow·n on a precise analysis, for even among BoseJ. equals a large discretion is left to judges in the matter of punishment, and to the police and to the State whether to prosecute or not and to a host of officials whether to grant or withhold a permit or a licence. In the end, having talked learnedly round and around the article we are no wiser than when we started and in the end come back to its simple phrasing- "The State shall not deny to any person equality before the law or the equal protection of the laws within the territory of India''. The truth is that it is impossible to be precise, for we are dealing with intangibles and though the results are clear it is impossible to pin the thought down to any precise analysis. Article 14 sets out, to my mind, an attitude of mind, a way of life; rather than a precise rule of law. It embodies a general awareness in the consciousness of the people at large of something that ,exists and which is very real but which cannot be pinned down to any precise analysis of fact save to say in a given case that it falls this side of the line or that, and because of that decisions on the same point will vary as conditions vary, one conclusion in one part of the country and another somewhere else; one decision today and another tomorrow when the basis· of society has altered and the structure of current social thinking is different. It is not the law that alters but the changing conditions of the times and article 14 narrows down to a question of fact which must be determined by the highest Judges in the land as each case arises. (See on this point Lord Sumner's line of reasoning in Bowman's case(')). Always there is in these cases a clash of conflicting claims and it is the core of the judicial process to arrive at an accommodation between them. Anybody can decide a question if only a single principle (1) [1917] A.C. 406, 466, 467. S.C.R. SUPREME COURT REPORTS 281 is in issue. The heart of the difficulty is that there 1956 is hardly any question that comes before the Courts Bidi suppty co. that does not entail more than one so-called principle. v. As Judge Leonard Hand of the United States Court The Union of India of Appeals said of the American Constitutionand others "The words a judge must construe are empty vessels into which he can pour anything he will". These rules are useful guides in some cases but they do not, in my opinion, go to the root of the matter; nor am I alone in so thinking though my approach is more direct and fundamental than is usual. Patanjali Sastri, C.J. said in The State of West Bengal v. Anwar Ali Sarlcar(1) that the reported decisions "underline the futility of wordy formulation of so-called 'tests' in solving problems presented by concrete cases". I endeavoured to point out in my judgment in Anwar Ali Sarlcar's case(1) at page 361 that one can conceive of classifications that conform to all these rules and yet which are bad: classifications made in the utmost good faith; classifications that are scientific and rational, that will have direct and reasonable relation to the object sought to be achieved and yet which are bad because despite all that the object itself cannot be allowed on the ground that it offends article 14. In such a case, the object itself must be struck down and not the mere classification which, after all, is only a means of attaining the end desired; and that, in my judgment, is precisely the point here. It is the very point that Fazl Ali J. made in Anwar Ali Sarkar's case(1) at pages 309-310: . "It was suggested that the reply to this query is that the Act itself being general and applicable to all persons and to all offences, cannot be said to discriminate in favour of or against any particular case or classes of persons or cases, and if any charge of discrimination can be levelled at all, it can be levelled only against the act of the executive authority if the Act is misused. This kind of argument however does not appear to me to solve the difficulty. The result of accepting it would be that even where discrimina- (1) [1952) S.C.R. 284, 297. Bose J. 282 SUPREME COURT REPORTS [1956] 1955 tion is quite evident one cannot challenge the Act Bidi supply co. simply because it is couched in general terms; and one v. canndt also challenge the act of the executive authTh• Union of In4ia ority whose duty it is t·o administer th~ Act, becallSe andothm that authority will say:-! am not to blame as I am Bos•J. acting under the Act. It is clear that if the argument were to be accepted, article I 4 could be easily defeated. I think the fallacy of the' argument lies in overlooking the fact that the 'insidious piscrimination complained of is incorporated in the Act itself', it being so drafted that whenever any discrimination is made such discrimination would be ultimately traceable to it". Nor, in the past, has this Court hesitated to strike down the Act or Order itself when it confers unrestricted power as here .. That was what. happened in the Coal Control Case('); the Order itself was struck down and not the executive action taken by virtue of the unrestricted powers conferred l:iy that law. See page 813 where it was said- "The Order commits to the unrestrained will of a single individual the power to grant, withhold or cancel licences in any way he chooses. and there is nothing in the Order which would ensure a proper execution of the power or operate as a check upon iiijustice that might result from improper execution of the same". So also in the State of Madras v. V. G. Row("). It is true that these were cases under article 19 and not 14 of the Constitution but the principle is the same. I need not multiply instances. What is the position here? Here.is an Act that fixes a certain venue for assessment in section 64. That is the normal law of the land for these purposes. The language in sub-sections (I) and (2) is mandatory: "he shaU be assessed". If there is doubt or dispute about the correct venue, it can only be decided after hearing the party concerned. Then come the provisions for transfer. Now it is, I think, necessary that there should be powers of transfer and the mere conferral of such (1) [195'] s.c.B. 803.. (2) [1962] S.C.B. 697. S.C.R. SUPREME COURT REPORTS 283 powers would not offend article 14. But, put at its 1956 lowest, it is anomalous that when similar powers are Bidi SttJ>Ply co. conferred on the High Courts and even on this Court v. under, for example, the Code of Criminal Procedure, The Union of India they should be hedged round with limitations, whereand others as, when it comes to a Commissioner of Income-tax - or the Central Board of Revenue, no limitations BoseJ. whatever are placed upon them. Section 526 of the Criminal Procedure Code confers only limited powers of transfer on the High Court and article 136 empowers this Court to intervene should those powers be exceeded by the High Court and should this Cou~t in its discretion feel that that has led, or is likely to lead, to hardship and injustice or to a miscarriage of justice; and in the case of this Court a right to transfer is conferred under section 527 only when that is "expedient in the interests of justice". Section 24 of the Civil Procedure Code is wider but that was a law made before the Constitution and, in any case, suc.h an order would be open to review by this Court and in a suitable case, should the High Court act arbitrarily or along non-judicial lines, such as directing a transfer without recording reasons and without hearing the parties concerned when it is possible to afford them a hearing, the matter would be set right here. There is a big difference between investing a judicial authority with such powers and other non-judicial bodies because judges must act in accordance with a recognised procedure and obey the laws of natural justice unless there is express indication to the contrary in the .statute. What is the position here? There is no hearing, no reasons are recorded: just peremptory orders transferring the case from one place to another without any warning; and the power given by the Act is to transfer from one end of India to the other; nor is that power unused. We have before us in this Court a case pending in which a transfer has been ordered from Calcutta in West Bengal to Ambala in the Punjab. After all, for whose benefit was the Constitution enacted? What was the point of making all this 284 SUPREME COURT REPORTS [1956) 7956 pother about fundamental rights? I am clear that the 8 .d. 5 /Pl Co Constitution is not fc~ the exclusive benefit of gov- ' ' :. Y • ernments and States; it is not only for lawyers and The Union of India politicians and officials and those highly placed. It and others also exists for the common man, for the poor and· the humble, for those who have businesses at stake, for Bose]. the "butcher, the baker and the candlestick maker". It lays down for this land "a rule of law" as understood in the free democracies of the world. It constitutes India into a Sovereign Democratic Republic and guarantees in every page rights and freedom to the individual side by side and consistent with the overriding power of the State to act for the common good of all. I make no apology for turning to older democracies and drawing inspiration from them, for though our law is an amalgam drawn from many sources, its firmest foundations are rooted in the freedoms of other lands where men are free in the democratic sense of the term.