Under article 226(2) of the Constitution of India, the power conferred by clause (1) to issue directions, orders or writs to any Government, authority or person may also be exercised by any High Court exercising jurisdiction in relation to the territories within which the cause of action, wholly or in part, arises for the exercise of such power, notwithstanding that the seat of such Government or authority or the residence of such person is not within those territories.

Criminal proceedings under section 276B were initiated against a company for non-payment of tax deducted at source. The company had its registered office in New Delhi. Notice was issued to the petitioner who was the non-executive chairman of the company treating him as the principal officer of the company and an order was also passed. On a writ petition ; Court held that admittedly the order was served on the petitioner at his residential address at Chennai. Though the authority was at Delhi, it was clear that part of the cause of action had arisen at Chennai. That apart, though the company’s registered corporate office was at Delhi and the tax deduction and collection account number was at Delhi assessment, the petitioner had not challenged the assessment order, but only the order naming him as the principal officer. In these circumstances, the Madras High Court had jurisdiction to entertain the writ petition.