1972 (11) TMI 78

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....-------------------------------- The judgment of the court was delivered by HEGDE, J.-This is an appeal by special leave. It is directed against the decision of the Allahabad High Court in a writ petition under article 226 of the Constitution. The petitioner was assessed to tax under the U. P. Sales Tax Act some time in 1949 in respect of the assessment years 1948-49 and 1949-50. He did no....

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....urisdiction of the High Court; and (3) the petitioner was guilty of laches and hence he is not entitled to invoke the jurisdiction of the High Court under article 226 of the Constitution. We do not think that in this case it is necessary for us to consider whether article 226 can be used for challenging the validity of the orders passed prior to January 26, 1950. But we are in agreement with....

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....igh Court rendered its decision in Modi Food Products' case', the petitioner did not move the High Court for over several months. There is no satisfactory explanation for that delay. That being so, the High Court was fully justified in refusing to exercise its discretion under article 226 of the Constitution in favour of the appellant. We also agree with the High Court that the petitioner had a....