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2014 (4) TMI 1304

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....l assisted by Mr. A Chetia, learned counsel. For the Respondents : Mr. S Sarma, learned Standing Counsel, Income Tax. ORDER A.M. SAPRE, C.J. 1. Heard Mr. GN Sahewalla, learned Senior counsel assisted by Mr. A Chetia, learned counsel for the petitioner. and Mr. S Sarma, learned Standing Counsel, Income Tax for the respondents. 2. By filing this writ petition under Article 226/227 of ....

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.... withheld payment of the petitioner without any justification. The petitioner has no connection with respondent No.5 and dues of the petitioner from Respondent No.4 cannot be proceeded against for default of respondent No.5. Issue notice to respondent No.4. Dasti service is also permitted. List again on 24.04.2013, as prayed." 5. An affidavit has been filed on behalf ....

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....he Hon'ble Supreme Court in Sarguja Transport (supra) which reads as under : Where a petitioner withdraws a petition filed by him in the High Court under Article 226/227 without permission to institute a fresh petition, the remedy under Article 226/227 should be deemed to have been abandoned by the petitioner in respect of the cause of action relied on in the writ petition and it would no....

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....gain. 10. In the instant case, the High Court was right in holding that a fresh writ petition was not maintainable before it in respect of the same subject-matter since the earlier writ petition had been withdrawn without permission to file a fresh petition. Even on merits there was no ground to reverse the decision of the High Court.   11. In the light of the aforesaid law laid down by....