1974 (10) TMI 31 - SUPREME COURT

Whether the petitioners were entitled to the refund claimed?

Held that:- The appellants could not be allowed to split up their claim for refund and file writ petitions on this piecemeal fashion. If the appellants could have but did not, without any legal justification, claim refund of the amounts paid during the years in question, in the earlier writ petitions, we see no reason why the appellants should be allowed to claim the amounts by filing writ petitions again. In the circumstances of this case, having regard to the conduct of the appellants in not claiming these amounts in the earlier writ petitions without any justification, we do not think we would be justified in interfering with the discretion exercised by the High Court in dismissing the writ petitions which were filed only for the purpose of obtaining the refund and directing them to resort to the remedy of suits. Appeal dismissed.