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2011 (9) TMI 159 - GUJARAT HIGH COURTOrder of settlement commission u/s 245D - charge of interest u/s 234B / 234C - condonation of delay - the time gap between the date of the impugned order and filing of the petition - Held that:- though there is no fixed or rigid time limit for approaching a court for a writ under Article 226 of the Constitution of India for a writ of certiorari, such approach must be made within a reasonable period of time. What is the reasonable period must depend on circumstances of each case. - It is equally well settled that a person who has not agitated an issue or having agitated at the first stage and thereafter not pursued further legal remedy, cannot revive a stale claim only on the ground that under similar circumstances in favour of some other person the High Court or Supreme Court has ruled otherwise. Ordinarily, when the law is stated by the Apex Court, by virtue of Article 141 of the Constitution, it becomes law of the land and is applicable to all pending cases or the cases which may arise thereafter. However, judgement or a decision not made applicable prospectively would not mean that the issues long closed, rights foregone years or decades back can be reopened, re-agitated or reclaimed on the basis of such decisions of the Apex Court. After more than four and half years of the order of the Settlement Commission, which the petitioners never challenged in the interregnum must be held to be belated. - Decided against the assessee.
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