OD–1 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTI0N ORIGINAL SIDE WPO/58/2025 TILAK TOSAWAR FAMILY TRUST VERSUS UNION OF INDIA AND ORS. BEFORE : THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date : 16th June, 2025. Appearance : Mr. Shiv Shankar Sharma, Adv. Ms. Kussum Sharma, Adv. ….for the petitioner Mr. Prithu Dudhoria, Adv. …for the respondents 1. The present writ petition has been filed praying, inter alia, for a direction upon the respondent authorities to transfer the PAN to proper jurisdiction and accept the surrender of PAN. 2. Record would reveal that the petitioner, which is a family trust, was allotted a PAN. The petitioner contends that the family trust was created by the settler Sri Sanwarmal Tosawar whereby the said settler created the trust for the benefit of his minor grandson, Tilak Tosawar. According to the petitioner, the said Tilak Tosawar has since attended majority and as per the terms of the trust, the trust having come to an end has been dissolved by a deed of dissolution. 3. Despite the fact that an application has been made before the respondent authorities on 14th June, 2024, no steps have been taken since then. 4. Accordingly, upon hearing the advocates for the parties and upon considering the records, the writ petition is disposed of by directing the concerned respondent being the respondent no.2 to decide the petitioner’s 2 representation as early as possible, but not later than four weeks from the date of communication of this order. 5. The aforesaid order shall, however, not to be construed as a direction to act on the basis of the representation made by the petitioner. The concerned ITO shall be entitled to decide the representation made by the petitioner in accordance with law being uninfluenced by any observation made hereinabove. (RAJA BASU CHOWDHURY, J.) akg/