https://www.taxtmi.com/caselaws?id=100527 A second writ petition under Article 32 was held not maintainable where the High Court had already finally dismissed an earlier writ by a reasoned speaking order on the merits. The Court applied the principle that re-agitation is barred after final adjudication, even if rule nisi had not been issued in the High Court. The failure to challenge the High Court's order by appeal or special leave further reinforced the bar against reopening the same penalty dispute under the sales tax laws. The petitions were dismissed. en-us Mon, 12 Feb 1968 00:00:00 +0530 Thu, 19 Sep 2013 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100527 A second writ petition under Article 32 was held not maintainable where the High Court had already finally dismissed an earlier writ by a reasoned speaking order on the merits. The Court applied the principle that re-agitation is barred after final adjudication, even if rule nisi had not been issued in the High Court. The failure to challenge the High Court's order by appeal or special leave further reinforced the bar against reopening the same penalty dispute under the sales tax laws. The petitions were dismissed. Case-Laws VAT and Sales Tax Mon, 12 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100527