1956 (3) TMI 32 - HC - VAT and Sales Tax

Summary

The petitioner sought to quash sales tax assessment orders, citing them as ultra vires. The assessments were finalized in 1952, with no appeal or revision filed by the petitioner. Despite a subsequent court decision, the petitioner's delay in challenging the assessments led to the dismissal of the application under Articles 226 and 227 of the Constitution. The court declined to interfere with the assessments, citing the finality of the orders. The application was dismissed without costs.