1968 (2) TMI 95 - SC - VAT and Sales Tax

Imposition of penalty under sub-section (1) of section 11 of the Bengal Finance (Sales Tax) Act, 1941, read with sub-section (3) of section 9 of the Central Sales Tax Act, 1956 challenged - Held that - Appeal dismissed. Where there is a speaking order, a second writ petition in this Court does not lie even though no notice in the petition had been issued before the High Court decided the matter.

Summary

The Supreme Court dismissed the applications challenging the imposition of penalties under the Bengal Finance (Sales Tax) Act, 1941 and Central Sales Tax Act, 1956. The petitioner's failure to appeal earlier decisions led to the dismissal of the petitions. The Court held that a second writ petition does not lie when there is a speaking order. The petitions were dismissed without costs.