1972 (11) TMI 78 - SC - VAT and Sales Tax

Whether article 226 can be used for challenging the validity of the orders passed prior to January 26 1950? Held that - Appeal dismissed. As agreeing with the High Court that the petitioner had an adequate alternative remedy by way of going up in appeal against the impugned orders. He having failed to do so cannot be permitted to invoke the extraordinary jurisdiction of the High Court under article 226 of the Constitution. In this connection we may also note that if the petitioner had instituted a suit for refund of the tax the same would have been barred by limitation.

Summary

The Supreme Court dismissed the appeal against the decision of the Allahabad High Court in a writ petition challenging the validity of tax imposed under the U.P. Sales Tax Act. The petitioner's delay in filing the petition and failure to pursue alternative remedies were key reasons for the dismissal. The court noted that ignorance of the law is not an excuse for delay. The appeal was dismissed, but no costs were awarded due to the unlawful tax collection.