TMI Blog1972 (11) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ternative 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. - C.A. No. 2285 of 1969 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him. He further prayed for an order directing the State of U.P. to refund the tax collected from him. The learned single judge, before whom the writ petition came, dismissed the same on three grounds, viz., (1) the orders impugned were made prior to January 26, 1950, and hence their validity cannot be challenged under article 226 of the Constitution; (2) even according to the petitioner, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Allahabad High Court in the Commissioner of Sales Tax, U.P. v. Modi Food Products Ltd. [1961] 12 S.T.C. 182 (sic); [1955] 6 S.T.C. 287. Every individual is deemed to know the law of the land. The courts merely interpret the law and do not make law. Ignorance of law is not an excuse for not taking appropriate steps within limitation. Therefore, the argument that the appellant di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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