{"id":190201,"date":"2003-02-07T00:00:00","date_gmt":"2003-02-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003"},"modified":"2018-02-02T20:47:47","modified_gmt":"2018-02-02T15:17:47","slug":"boman-irani-vs-the-commissioner-on-7-february-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003","title":{"rendered":"Boman Irani vs The Commissioner on 7 February, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Boman Irani vs The Commissioner on 7 February, 2003<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED: 07\/02\/2003\n\nCORAM\n\nTHE HONOURABLE MR. JUSTICE P.K. MISRA\n\nWRIT PETITION No. 1998 OF 2003\nAND\nW.P.M.P..NOS.2484 &amp; 2485 OF 2003\n\nBoman Irani,\nS\/o. M.B. Irani                 ..  Petitioner\n\n-Vs-\n\n1. The Commissioner,\n   Corporation of Chennai,\n   Rippon Building,\n   Chennai 600 003.\n\n2. The Asst Health Officer,\n   Corporation of Chennai,\n   Rippon Building,\n   Chennai 600 003.             ..  Respondents\n\n\n        Petition filed under Article 226 of the Constitution of India for  the\nissuance of Writ of Certiorarified Mandamus as stated therein.\n\nFor Petitioner :  Mr.  Ashok Menon for\n                M\/s.  Menon &amp; Goklaney\n                Associates\n\nFor Respondents :  Mr.  P.  Bagyalakshmi\n\n\n:J U D G M E N T\n<\/pre>\n<p>        This  writ  petition has been taken up for final disposal at the stage<br \/>\nof admission, on consent of the counsels appearing for the parties, as counter<br \/>\naffidavit has been filed and the matter is required to be disposed  of  at  an<br \/>\nearly date.\n<\/p>\n<p>        2.   The  petitioner  is carrying on business in premises Old No.847 (<br \/>\nNew No.848), Mount Road, Anna Salai, as a tenant under one Smt.    Surya  Bai.<br \/>\nIn  one  portion,  he  is running a tea stall after obtaining licence from the<br \/>\nCorporation of Chennai.  In other portion, the petitioner  is  carrying  on  a<br \/>\nbeetlenut shop.  The petitioner has alleged that certain litigations have been<br \/>\npending between  the  petitioner  and the landlady in different courts.  It is<br \/>\nthe case of the petitioner that on 14.1.2003 some officials of the  respondent<br \/>\nCorporation came  to  the  tea  shop  at  about  1.00 P.M.  and handedover two<br \/>\nnotices dated 13.1.2003, one purporting to  be  under  Section  379-A  of  The<br \/>\nChennai  City  Municipal  Corporation  Act,  (hereinafter  referred to as the<br \/>\nAct), whereunder it was indicated that the petitioner was using the  premises<br \/>\nwithout  a  license from the Commissioner as required under Section 279 of the<br \/>\nAct as the petitioner was called upon to stop trade within 24 hours of receipt<br \/>\nof the notice.  The other notice purported to be a show cause notice and it is<br \/>\nextracted hereunder :-\n<\/p>\n<p> .  .  .  SHOW CAUSE NOTICE<br \/>\n        Ref:- Notice issued Under Section 279 of<br \/>\n                C.C.M.C.  Act dt:  3.1.2003.\n<\/p>\n<p><span class=\"hidden_text\">                        -:0:-<\/span><\/p>\n<p>        With reference to the above notice, since you have not  complied  with<br \/>\nthe defects  mentioned in the notice.  Hence, your licence has been revoked by<br \/>\nthe Commissioner, Corporation of Chennai for the Year 2002-2 003.  .  .  .<\/p>\n<p>It is further asserted  that  the  premises  wherein  tea  stall  as  well  as<br \/>\nbeetlenut shop were located was locked on 14.1.2003 at about 6.00 P.M.  On the<br \/>\nbasis  of  these  allegations,  the petitioner has filed the writ petition for<br \/>\nissuing a Writ of Certiorarified Mandamus to  quash  the  communication  dated<br \/>\n13.1.2003  revoking  the license and further directing the respondents to open<br \/>\nthe premises at Old No.847 (New No.848 ),  Mount  Road,  Anna  Salai,  and  to<br \/>\npermit the petitioner to continue the tea stall and beetlenut shop.\n<\/p>\n<p>                3.    In   the  counter  affidavit  filed  on  behalf  of  the<br \/>\nrespondents, it has been indicated that on 3.1.2003  the  Divisional  Sanitary<br \/>\nInspector  and  the Assistant Health Officer, Zone-VI visited the premises and<br \/>\nfound that the petitioner had violated the specific terms  and  conditions  of<br \/>\nthe trade license issued under Section 279 of the Act and notice No.1595 dated<br \/>\n3.1.2003  invoking Section 279 for rectifying the defects had been issued with<br \/>\na view to keep the premises clean and tidy  in  the  larger  interest  of  the<br \/>\ngeneral public.    The  petitioner  had  been given 7 days time to rectify the<br \/>\ndefects.\n<\/p>\n<p>        A copy of such notice has been produced.  In the back portion  of  the<br \/>\nnotice,  conditions  violated by the petitioner have been indicated, which are<br \/>\nextracted hereunder :-\n<\/p>\n<blockquote><p>         1.  Food handlers Certificate for the workers should be produced.\n<\/p><\/blockquote>\n<blockquote><p>        2.  Covered dust bin with polythene bag should be provided.\n<\/p><\/blockquote>\n<blockquote><p>        3.  Licence fee for Trash should be paid at RD licence Branch.\n<\/p><\/blockquote>\n<blockquote><p>        4.  Conservancy charges paid chalan copy should be produced.<\/p><\/blockquote>\n<p>                4.  In the reply affidavit filed by the petitioner it has been<br \/>\nstated that the purported notice issued under Section 279 of the Act  was  not<br \/>\nserved on  the  petitioner  or  on any of the persons working in the shop.  To<br \/>\nestablish such assertion, the petitioner has produced a  copy  of  the  salary<br \/>\nregister  relating  to  the  shop  from  the  month  of  August,  2002 onwards<br \/>\nindicating the names of the employees and also showing  their  signatures  in<br \/>\ntoken of  receipt  of  their salary.  It has been contended that the purported<br \/>\nsignature on the notice produced by the respondents does not tally with any of<br \/>\nthe employees indicated in such register.\n<\/p>\n<p>                5.  The main contention of the petitioner  is  to  the  effect<br \/>\nthat  without  serving  any  prior  notice  and  without  complying  with  the<br \/>\nprinciples of natural justice,  the  respondents  have  illegally  sealed  the<br \/>\npremises where  the  petitioner  was  carrying  on  his business.  It has been<br \/>\nstated that such hasty action has been taken by the respondents at the  behest<br \/>\nof the landlady, who wanted to evict the petitioner by any means.\n<\/p>\n<p>                6.   Learned  counsel  for the petitioner has also stated that<br \/>\nthe so called defects pointed out in the notice  dated  3.1.2003  were  either<br \/>\nnon-existent or insignificant.  He has further stated that even there are some<br \/>\ndefects,  the  petitioner  would cure those defects within a period of 10 days<br \/>\nfrom the date of re-opening of the shop.\n<\/p>\n<p>                7.  Notice dated 13.1.2003, which has already been  extracted,<br \/>\npurports to  be a show cause notice as the heading itself indicates.  However,<br \/>\nin the body of the notice it has been indicated that the  petitioner  had  not<br \/>\ncomplied  with  the  defects  mentioned  in the earlier notice dated 3.1.2003.<br \/>\nHence,  your licence has been revoked by  the  Commissioner,  Corporation  of<br \/>\nChennai for  the Year 2002-2003.  In the counter affidavit filed on behalf of<br \/>\nthe respondents though  it  has  been  indicated  that  Notice  No.1595  dated<br \/>\n3.1.2003  was  issued,  there  is  no  specific assertion anywhere that such a<br \/>\nnotice had been served.  Though there is a signature in the  backside  of  the<br \/>\nnotice,  no  date has been put under the said signature and the signature does<br \/>\nnot tally with any of the names or  signatures  as  indicated  in  the  salary<br \/>\nregister.   Hence,  it  is doubtful as to whether actually such a notice dated<br \/>\n3.1.20 03 had been served on the petitioner or any of his employees.\n<\/p>\n<p>                8.  Even assuming that such a  notice  had  been  served,  the<br \/>\npurported notice is to the following effect :-\n<\/p>\n<p>         .  .  .  As you are running Tea Stall in the above premises contrary<br \/>\nto  the  conditions  of  licence issued, under Section 279 of the Chennai City<br \/>\nMunicipal Corporation Act IV of 1919, you are  required  to  comply  with  the<br \/>\nrequirements  specified  on the reverse within 7 days from the date of receipt<br \/>\nof this letter failing which prosecution will be launched against you.\n<\/p>\n<p>        Please also note that under section 379-A of the  Act  steps  will  be<br \/>\ntaken to prevent you from continuing to use this place as such.<\/p>\n<p>                9.   The  notice  indicates  that on failure of the noticee to<br \/>\ncomply with the requirements on the reverse within 7 days,  prosecution  would<br \/>\nbe launched.   It is further indicated that steps would be taken under Section<br \/>\n379-A to prevent the noticee from continuing to use the place as such.   There<br \/>\nis  nothing  indicated  anywhere that the respondent No.1 was contemplating to<br \/>\nrevoke the licence already issued to the petitioner.\n<\/p>\n<p>                10.  Section 279(2) empowers the  Commissioner  to  cancel  or<br \/>\nsuspend  any licence if he is of opinion that the premises covered thereby are<br \/>\nnot kept in conformity with  the  conditions  of  such  licence  or  with  the<br \/>\nprovisions  of  any  by-law  made  under section 349 relating to such premises<br \/>\nwhether or not the licensee is prosecuted under this Act.   Even  though  this<br \/>\nprovision  does not specifically provide for giving any opportunity, since the<br \/>\nquestion of cancellation of licence is involved and  such  cancellation  would<br \/>\nhave the effect of depriving a person, his right to carry on business and even<br \/>\nthe means of his livelihood, it is evident that such power of cancellation has<br \/>\nto be  exercised  after compliance with the principles of natural justice.  In<br \/>\nthe purported notice dated 3.1.2003 it  has  not  been  indicated  that  which<br \/>\ncondition  of the licence had been violated nor regarding any violation of any<br \/>\nby-law under Section 349.  The notice merely indicates that the  person  would<br \/>\nbe prosecuted.    As  seen  from Section 349(2), the question of launching the<br \/>\nprosecution for violation is different from the right to cancel.  Even without<br \/>\nlaunching a prosecution, licence can be cancelled  and  where  prosecution  is<br \/>\nlaunched  and  a  person  is penalised, yet the licence need not be cancelled.<br \/>\nThe power to prosecute and power to cancel  are  independent  of  each  other.<br \/>\nMerely  because  it  was  indicated  in  the  notice that prosecution would be<br \/>\nlaunched, it would not put the licensee on notice regarding  the  proposal  to<br \/>\ncancel the licence.\n<\/p>\n<p>                11.    In  the  present  case,  the  subsequent  notice  dated<br \/>\n13.1.2003, which purports to revoke the licence, must be held  to  be  illegal<br \/>\nand  without  jurisdiction  since  the  principles of natural justice had been<br \/>\nviolated and even the impugned notice dated 13.1.2003 as the heading shows  it<br \/>\npurports to be a show cause notice.  Even otherwise assuming that notice dated<br \/>\n3.1.2003  had  been  served  and  it  is  a valid notice on the basis of which<br \/>\nlicence  had  been  cancelled,  the  violated  conditions  seem  to  be   very<br \/>\ninsignificant  and  there  was no justification to proceed in such a hot-haste<br \/>\nmanner.\n<\/p>\n<p>                12.  The other notice purports  to  be  under  Section  379-A,<br \/>\nwherein it has been stated that the person is carrying on business without any<br \/>\nlicence.   Since  the  cancellation  of the licence is found to be illegal and<br \/>\narbitrary, the consequential notice under Section 379-A must be quashed.\n<\/p>\n<p>                13.  It is also seen that for carrying on business  in  beetle<br \/>\nnut, no licence was necessary.  Even assuming that there was some violation in<br \/>\nthe  conditions  of  the  licence  in  running  the  tea  stall,  there was no<br \/>\njustification to prevent the petitioner  from  carrying  on  his  business  in<br \/>\nbeetle nut for which no licence was required.\n<\/p>\n<p>                14.   For  the aforesaid reasons, the writ petition is allowed<br \/>\nand the two notices\/orders dated 3.1.2003 and 13.1.2003 are  quashed.    Since<br \/>\nthe premises has been sealed by the respondents, they are directed to open the<br \/>\npremises and  permit  the petitioner to carry on his business.  This order may<br \/>\nbe complied with within a period of three days from the date of receipt of the<br \/>\norder.  No costs.  Consequently, the  connected  miscellaneous  petitions  are<br \/>\nclosed.\n<\/p>\n<p>Index :  Yes<br \/>\nInternet :  Yes<br \/>\ndpk<\/p>\n<p>To\n<\/p>\n<p>1.  The Commissioner,<br \/>\nCorporation of Chennai,<br \/>\nRippon Building,<br \/>\nChennai 600 003.\n<\/p>\n<p>2.  The Asst Health Officer,<br \/>\nCorporation of Chennai,<br \/>\nRippon Building,<br \/>\nChennai 600 003.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Boman Irani vs The Commissioner on 7 February, 2003 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07\/02\/2003 CORAM THE HONOURABLE MR. JUSTICE P.K. MISRA WRIT PETITION No. 1998 OF 2003 AND W.P.M.P..NOS.2484 &amp; 2485 OF 2003 Boman Irani, S\/o. M.B. Irani .. Petitioner -Vs- 1. The Commissioner, Corporation of Chennai, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-190201","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Boman Irani vs The Commissioner on 7 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Boman Irani vs The Commissioner on 7 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2003-02-06T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-02-02T15:17:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Boman Irani vs The Commissioner on 7 February, 2003\",\"datePublished\":\"2003-02-06T18:30:00+00:00\",\"dateModified\":\"2018-02-02T15:17:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003\"},\"wordCount\":1619,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003\",\"name\":\"Boman Irani vs The Commissioner on 7 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2003-02-06T18:30:00+00:00\",\"dateModified\":\"2018-02-02T15:17:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/boman-irani-vs-the-commissioner-on-7-february-2003#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Boman Irani vs The Commissioner on 7 February, 2003\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Boman Irani vs The Commissioner on 7 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003","og_locale":"en_US","og_type":"article","og_title":"Boman Irani vs The Commissioner on 7 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2003-02-06T18:30:00+00:00","article_modified_time":"2018-02-02T15:17:47+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Boman Irani vs The Commissioner on 7 February, 2003","datePublished":"2003-02-06T18:30:00+00:00","dateModified":"2018-02-02T15:17:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003"},"wordCount":1619,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003","url":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003","name":"Boman Irani vs The Commissioner on 7 February, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2003-02-06T18:30:00+00:00","dateModified":"2018-02-02T15:17:47+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/boman-irani-vs-the-commissioner-on-7-february-2003#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Boman Irani vs The Commissioner on 7 February, 2003"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/190201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=190201"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/190201\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=190201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=190201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=190201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}