1972 (7) TMI 92 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed a writ petition challenging a Government Order modifying tax exemptions for country chekku-owners to prevent tax evasion. The court held that the petitioner society, representing the owners, was not personally aggrieved and therefore not entitled to relief under Article 226. The court found the modification to be rational and aimed at preventing tax evasion, thus upholding the Government Order. The writ petition was dismissed, and no costs were awarded.