Equitable writ relief cannot override tax statutes when collected tax is withheld and material facts are suppressed.

A writ court cannot grant tax-payment instalments or keep a garnishee order in abeyance where the statutory scheme requires monthly returns with proof of payment and contains no provision for instalments. A dealer who collected tax from purchasers but failed to remit it in time could not claim equitable indulgence, particularly where the earlier refusal of further relief was not fairly disclosed. Retention of tax collected on behalf of the State was treated as unjust enrichment, and suppression of material facts defeated discretionary writ relief. The HC therefore held the instalment direction and abeyance of the garnishee order unsustainable, set aside the writ order, and allowed the appeal.

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Issues: Whether the writ court was justified in granting instalment facility and keeping the garnishee order in abeyance in the absence of any statutory provision for payment of tax by instalments, despite non-remittance of collected tax and suppression of material facts.

Analysis: The tax liability for the relevant month had been finalized and the statutory scheme required monthly returns to be filed along with proof of payment of tax. The provisions governing return filing did not contemplate payment by instalments. The dealer had collected tax from the purchaser but had not remitted it in time, and retention of tax collected on behalf of the State was treated as unjust enrichment. The earlier order declining further indulgence was also not fairly placed before the writ court. Since the writ remedy is equitable, a party suppressing material facts and seeking repeated indulgence was not entitled to discretionary relief.

Conclusion: The grant of instalments and abeyance of the garnishee order was unsustainable. The order of the writ court was set aside and the appeal was allowed.

Ratio Decidendi: In the absence of statutory authority, a writ court cannot grant instalments for tax payment as an equitable indulgence to a dealer who has collected tax, withheld remittance, and suppressed material facts.

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