Supreme Court on PIL
The test which one has to apply to decide the maintainability of the PIL concerns sufficiency of the petitioner's interest. In our view, it is wrong in law for the Court to judge the petitioner's interest without looking into the subject matter of his complaint and if the petitioner shows failure of public duty, the Court would be in error in dismissing the PIL.
It is also equally true that PIL is not maintainable to probe or enquire into the returns or another taxpayer except in special circumstances. It is the ratio of the decision of House of Lords in the case of Inland Revenue Commissioners vs. National Federation of Self-employed and Small Business Ltd. However, when scams take place, allegation of disproportionate assets are required to be looked into. In the case of M.C. Mehta vs. Union of India & Ors, the Division Bench of this Court not only directed CBI to investigate the cases against the bureaucrats but also to enquire the outflow of Rs. 17 crores released by the State of U.P. in respect of project undertaken by NPCC. In that matter, the income tax returns of the former Chief Minister and other officials were ordered to be collected by this Court. They were directed to be collected from various income tax authorities. The point to be noted is that the source of the funds plays a crucial role in investigations by CBI in matters involving misappropriation of public funds.
Supreme Court in a recent judgement in VISHWANATH CHATURVEDI Vs UNION OF INDIA & ORS also known as the Mulayam Singh Yadav case.