Article 141 binding effect upholding entry tax law extinguished the High Court's enforcement restraint.

A Supreme Court declaration upholding the validity of entry tax legislation binds all affected parties under Article 141 when multiple writ petitions were decided by a common judgment on identical grounds. The Court treated earlier observations about the absence of appeals by all petitioners as obiter and not limiting the binding force of the later declaration of law. Once the statute was held constitutionally valid, the High Court's mandamus restraining enforcement lost its foundation and could no longer be sustained or enforced.

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Issues: Whether the Supreme Court's earlier judgment upholding the validity of the entry tax legislation bound all affected parties under Article 141 of the Constitution of India, and whether the mandamus issued by the High Court against enforcement of the Act survived notwithstanding that judgment.

Analysis: The challenge arose from a common High Court judgment in multiple writ petitions attacking the constitutional validity of the entry tax legislation. The Supreme Court held that where numerous petitions are disposed of by a common judgment on identical grounds, a later declaration by the Supreme Court on the validity of the statute is binding on all concerned, not merely on the party to the appeal. The observations in the earlier decision on the effect of not filing appeals against all petitioners were treated as obiter and not as limiting the binding force of the later declaration of law. Once the Act was upheld as constitutionally valid, the basis of the High Court's mandamus disappeared, and the negative direction restraining enforcement could no longer be sustained or enforced.

Conclusion: The Supreme Court held that its earlier judgment validated the statute for all concerned, the High Court's mandamus became ineffective, and the challenge to enforcement failed.

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