Incorrect sworn statement in writ proceedings led to setting aside of judgment and remand for fresh hearing.

A judgment based on an incorrect statement made on oath by the State, and acted upon by the High Court, could not be sustained. The Supreme Court noted that the State's rejoinder wrongly stated that the Government Order had not been published in the Official Gazette and had not been laid before the Legislature under section 39 of the Karnataka Sales Tax Act, when publication had in fact occurred. Because the High Court proceeded on that factual premise, its decision was set aside and the writ appeals were remanded for fresh hearing, with the earlier judgment not to influence the rehearing.

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Issues: Whether the High Court's judgment, which proceeded on an incorrect statement in the State's rejoinder regarding publication of the Government Order and compliance with the statutory requirement of laying it before the Legislature, could stand or had to be set aside and the matter remanded.

Analysis: The State's rejoinder, verified on oath, categorically stated that the Government Order had not been published in the Official Gazette and was not laid before the Legislature as contemplated by section 39 of the Karnataka Sales Tax Act. It was later found that the Order had in fact been published. The Court held that the statement made on behalf of the State in pending writ proceedings was incorrect and that the High Court had acted upon that incorrect statement. In these circumstances, the judgment of the High Court could not be sustained. The Court also emphasised that statements made on oath by State officers must be scrutinised with caution.

Conclusion: The impugned judgment was set aside and the writ appeals were remanded to the High Court for fresh hearing and decision.

Final Conclusion: The appeals succeeded, the High Court's decision was vacated, and the connected writ appeals were restored for rehearing uninfluenced by the earlier judgment.

Ratio Decidendi: A judgment founded on an incorrect statement made on oath by a party, and actually acted upon by the court, cannot stand and is liable to be set aside with a remand for fresh adjudication.

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