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2010 (4) TMI 1005 - HC - VAT and Sales TaxCan the “financial difficulty” of the litigant be an adequate reason, for not satisfying the “additional court fee” prescribed under the relevant provisions of law to entertain the statutory appeal; for availing the discretionary jurisdiction of this court under article 226 of the Constitution of India ? Held that:- The only question is whether the “financial difficulty” of the petitioner is a ground to exempt the petitioner from satisfying the statutory requirement of paying the additional court fee for entertaining the appeal and to have the merits of the case considered, invoking the discretionary jurisdiction under article 226 of the Constitution of India. No such proposition has been made by the honourable Supreme court in the above decision and no other decision in this regard has been brought to the notice of this court. Exhibits P15 and P16 applications preferred by the petitioner for exempting from such liability were rejected by the Tribunal as per exhibit P17, holding that there was no provision to provide such exemption. The correctness and sustainability of the impugned orders passed by the third and second respondents was subjected to challenge before this court, leading to exhibit P18 judgment declining interference in this writ petition; which has been confirmed by the Division Bench by passing exhibit P19; dismissing the writ appeal. This being the position, the attempt of the petitioner to reconsider the matter further, by raising the very same grounds of challenge through a fresh writ petition, cannot but be described as an abuse of the process of court.
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