1956 (3) TMI 32

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..... essment made by the Sales Tax Authorities on the ground that the assessments were ultra vires and not warranted by the provisions of the Sales Tax Act. Reliance has been placed on the authority of the decision of this Court in Civil Rule No. 98 of 1953, dated 19th March, 1954. It may be pointed out that the assessment in this case was completed on 22nd December, 1952. The petitioner never preferre .....

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..... ment has been completed and in some cases even the amount had been realised, this Court would not be inclined to interfere under Article 226 of the Constitution; because that would mean reopening proceedings which were past and closed and in which the assessees had submitted to the order and taken no further steps to safeguard their rights. The application is, therefore, dismissed. In the circumst .....

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