Delay and laches barred writ challenge to a tax intimation certificate where representations did not justify late filing.

Writ challenges to a certificate of intimation under section 90(1) of the Finance (No. 2) Act, 1998 were held barred by laches because the petitioners approached the Court after an inordinate, unexplained delay. The prior issue of the certificate in February 1999 did not justify the late filing, and mere representations to the Department were not treated as a satisfactory explanation for not invoking writ jurisdiction within a reasonable time. The challenge was therefore rejected and the writ petitions were dismissed.

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Issues: Whether the writ petitions challenging the certificate of intimation under section 90(1) of the Finance (No. 2) Act, 1998 were liable to be dismissed on the ground of delay and laches.

Analysis: The certificate of intimation determining the tax payable was issued in February 1999, but the writ petitions were filed after an inordinate and unexplained delay. The mere making of representations to the Department did not furnish a satisfactory explanation for approaching the Court beyond a reasonable time.

Conclusion: The challenge was barred by laches and the writ petitions were dismissed.

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