Fresh adjudication required where statutory interpretation and discrimination challenge were not fully examined

The Supreme Court remitted the writ petitions to the High Court for fresh adjudication because the earlier decision had not fully examined the disputed statutory expression or the pleaded discrimination challenge. The Court noted that the controversy required reconsideration on the existing materials and in light of the governing levy provisions, and it declined to pronounce on the merits of the substantive challenge. The High Court was directed to dispose of the matter afresh in accordance with law and on merits, with liberty to file additional affidavits and documents.

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Issues: Whether the writ petitions should be remitted to the High Court for fresh adjudication after the High Court decided the matter without fully examining the statutory expression in dispute and the pleaded discrimination challenge.

Analysis: The matter turned on the need for the High Court to examine the controversy afresh on the materials on record and in the light of the statutory provisions governing the levy. The earlier dismissal had proceeded without an adequate examination of the relevant facts and the competing contentions, and the Court considered it appropriate not to pronounce on the merits of the substantive challenge.

Conclusion: The matter was remitted to the High Court for disposal afresh in accordance with law and on merits, with liberty to file additional affidavits and documents.

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