New grounds in appeal cannot ordinarily be raised for the first time, especially where the same controversy is already concluded.

A ground not raised before the court below, and not included in the memorandum of appeal, will ordinarily not be entertained for the first time in appeal. Applying that principle, the High Court treated the controversy as already concluded because the same issues had been decided in the connected matter, and it declined to reopen the limitation-based plea that the show cause notice extended beyond six months under the amended provision. The dismissal of the writ petition was therefore maintained, with costs.

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Issues: (i) Whether the appeal survived in view of the earlier decision upholding the same controversy; (ii) whether the additional plea that the show cause notice covered a period beyond six months under the amended limitation provision could be entertained.

Issue (i): Whether the appeal survived in view of the earlier decision upholding the same controversy.

Analysis: The points raised in the appeal were identical to those already decided in the connected matter, and the earlier judgment had already upheld the dismissal of the writ petition. In that situation, the controversy in the present appeal stood concluded.

Conclusion: The issue was concluded against the appellant.

Issue (ii): Whether the additional plea that the show cause notice covered a period beyond six months under the amended limitation provision could be entertained.

Analysis: The plea was raised for the first time in appeal, had not been urged before the single judge, and was not reflected in the memorandum of appeal. The Court also declined to exercise writ jurisdiction to grant relief on that ground, even assuming some part of the demand might fall outside the limitation period.

Conclusion: The issue was not entertained and was decided against the appellant.

Final Conclusion: The appeal did not disclose any ground for interference and the dismissal of the petition was maintained, with costs.

Ratio Decidendi: A ground not urged before the court below and not taken in the appeal cannot ordinarily be entertained for the first time in appeal, particularly where the same controversy has already been concluded by an earlier binding decision.

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