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1983 (1) TMI 84 - SC - Income Tax

Issues involved: Determination of the period of limitation for filing a writ petition under Article 226 of the Constitution.

Summary:
The Supreme Court held that there is no fixed period of limitation of 90 days for filing a writ petition under Article 226 of the Constitution. The Court emphasized that the general rule of laches should be applied, depending on the facts and circumstances of each case. The High Court's decision to reject a writ petition as being beyond time by 136 days was deemed incorrect. The Court clarified that there is no specific period of limitation prescribed by law for such petitions, and it is doubtful whether any such limitation can be imposed. It was emphasized that the determination of laches should be based on the individual facts of each case, without a fixed period being considered as a limitation. The Supreme Court set aside the High Court's order and remanded the writ petition for disposal on its merits in accordance with the law. The appeal was allowed, the High Court's judgment was overturned, and the writ petition was directed to be disposed of by the High Court without any order as to costs.

 

 

 

 

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