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1972 (11) TMI 78 - SC - VAT and Sales TaxWhether 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.
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