2003 (3) TMI 30

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....J.-This order will dispose of four Civil Writ Petitions Nos. 3842, 3847, 3849 and 3886 of 2003 in which common questions of law and fact arise. For the sake of convenience, the facts are being taken from C.W.P. No. 3842 of 2003 in which arguments were addressed. The petitioner before us is a Hindu undivided family of which Mr. Raj Kumar Jain is the karta. It filed a declaration before the compete....

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....petition has been filed under article 226 of the Constitution. We have heard learned counsel for the petitioner and are of the view that the writ petition is highly belated. Admittedly, the certificate of intimation was sent to the petitioner on February 16, 1999, intimating the amount of tax payable by it. If the petitioner felt aggrieved by the same, it should have challenged the certificate of....