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<h1>Dismissal of Special Leave Petition due to 259-day Delay Upholds High Court Decision</h1> The Supreme Court of India dismissed the special leave petition due to a delay of 259 days in filing it. The judgment of the High Court was upheld, and ... Refund to petitioner - demand of tax dues against βM/s. Girilal Mamchan & Companyβ as rightly been recovered from petitioner - writ of mandamus commanding respondents to refund along with interest - whether liability of tax of Amrish Kumar Jain has rightly been appropriated from the funds seized from petitioner and kept in P.D. A/c by Revenue? - Held that:- On the peculiar facts of this case and also there is a delay of 259 days in filing the special leave petition we are not inclined to interfere with the judgment of the High Court. The special leave petition is dismissed on the ground of delay as well as on merits leaving the question of law open. The Supreme Court of India dismissed the special leave petition due to a delay of 259 days in filing it. The judgment of the High Court was not interfered with, and the question of law was left open. (2018 (7) TMI 894 - SC)