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2019 (5) TMI 967

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..... he High Court to issue a Writ under Article 226 of the Constitution is discretionary and the High Court, in the exercise of its discretion, does not ordinarily assist the tardy and the indolent or the acquiescent and the lethargic. If there is inordinate delay on the part of the petitioner in filing a writ petition, and such delay is not satisfactorily explained, the High Court may decline to intervene and grant relief in the exercise of its writ jurisdiction. The writ jurisdiction of this Court was invoked belatedly i.e. nearly two years after the assessment order was passed, and the explanation furnished for the delay is wholly insufficient, we see no reason to exercise discretion under Article 226 of the Constitution of India to enter .....

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..... quently visit the hospital, and was advised bed rest because of weakness and lack of strength to even work; in March 2017, his father, who was also a Director of the company, was attacked by diabetes because of the ill-health of his son, and as his kidneys deteriorated, he was on dialysis from January, 2017 and he eventually died on 25.01.2018. While certain laboratory test reports of diagnostic centres are filed in support of the plea that the petitioner was unwell and some prescriptions of doctors are filed to show that the petitioner was advised bed rest, the delay in filing the Writ Petition, questioning the assessment order, is of almost two years. After the assessment order was passed, a demand notice was issued to the .....

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..... n complained of is unconstitutional or illegal. ( State of M.P. v. Nandlal Jaiswal (1986) 4 SCC 566 ). As held in Nandlal Jaiswal (1986) 4 SCC 566 the Court would not aid to indolent and the lethargic. In cases where the delay in invoking the jurisdiction is unduly belated, this Court would refrain from interference. On the short ground that the writ jurisdiction of this Court was invoked belatedly i.e. nearly two years after the assessment order was passed, and the explanation furnished for the delay is wholly insufficient, we see no reason to exercise discretion under Article 226 of the Constitution of India to entertain the belated challenge to the assessment order. The Writ Petition fails and is, acco .....

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