1955 (2) TMI 8

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.... Article 226 of the Constitution for the issue of an appropriate writ to the authorities of the Commercial Tax Department to restrain them from enforcing an order of assessment already made and which had become final, under which the petitioner was liable to sales tax assessed under the provisions of the General Sales Tax Act, 1939, and the rules framed thereunder.   The petitioner was a l....

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....ut the assessee did not appeal. Having had an adequate remedy to challenge the correctness or even the validity of the assessment confirmed by the Commercial Tax Officer, and having no adequate explanation for that failure, the petitioner should not be permitted to invoke the jurisdiction vested in this Court under Article 226 of the Constitution to grant in its discretion a writ of certiorari. Ap....

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....liability under that would be discriminatory and therefore unenforceable. It should be remembered that the petitioner is a licensed dealer, and the liability of an unlicensed dealer to pay sales tax, even though rule 16(5) has been held to be ultra vires, does not really arise for determination in these proceedings. Another contention of the learned counsel for the petitioner was that rule 15, whi....