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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1968 (11) TMI SC This

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1968 (11) TMI 86 - SC - VAT and Sales Tax


  1. 2024 (5) TMI 1486 - SC
  2. 2024 (5) TMI 458 - SC
  3. 2024 (5) TMI 120 - SC
  4. 2021 (10) TMI 1375 - SC
  5. 2020 (2) TMI 427 - SC
  6. 2018 (2) TMI 651 - SC
  7. 2015 (11) TMI 1005 - SC
  8. 2015 (9) TMI 727 - SC
  9. 2013 (8) TMI 879 - SC
  10. 2013 (7) TMI 1075 - SC
  11. 2012 (10) TMI 1097 - SC
  12. 2010 (6) TMI 751 - SC
  13. 2009 (11) TMI 941 - SC
  14. 2008 (11) TMI 718 - SC
  15. 2008 (11) TMI 611 - SC
  16. 2008 (7) TMI 948 - SC
  17. 2007 (4) TMI 695 - SC
  18. 2007 (3) TMI 769 - SC
  19. 2004 (9) TMI 674 - SC
  20. 1996 (12) TMI 50 - SC
  21. 1994 (3) TMI 379 - SC
  22. 1993 (3) TMI 363 - SC
  23. 1989 (7) TMI 99 - SC
  24. 1987 (12) TMI 3 - SC
  25. 1981 (12) TMI 170 - SC
  26. 1974 (10) TMI 31 - SC
  27. 1974 (8) TMI 113 - SC
  28. 1973 (11) TMI 84 - SC
  29. 1972 (9) TMI 144 - SC
  30. 1969 (10) TMI 73 - SC
  31. 2024 (9) TMI 464 - HC
  32. 2024 (5) TMI 1124 - HC
  33. 2023 (11) TMI 1158 - HC
  34. 2022 (9) TMI 1542 - HC
  35. 2022 (5) TMI 1361 - HC
  36. 2021 (4) TMI 1167 - HC
  37. 2020 (12) TMI 276 - HC
  38. 2021 (1) TMI 240 - HC
  39. 2020 (7) TMI 726 - HC
  40. 2018 (11) TMI 1439 - HC
  41. 2018 (10) TMI 261 - HC
  42. 2017 (12) TMI 1448 - HC
  43. 2017 (5) TMI 1008 - HC
  44. 2017 (5) TMI 491 - HC
  45. 2016 (10) TMI 504 - HC
  46. 2015 (10) TMI 2602 - HC
  47. 2014 (10) TMI 600 - HC
  48. 2014 (11) TMI 839 - HC
  49. 2014 (9) TMI 380 - HC
  50. 2014 (5) TMI 861 - HC
  51. 2014 (7) TMI 278 - HC
  52. 2012 (10) TMI 978 - HC
  53. 2013 (6) TMI 417 - HC
  54. 2014 (9) TMI 384 - HC
  55. 2011 (10) TMI 753 - HC
  56. 2011 (9) TMI 159 - HC
  57. 2010 (12) TMI 1182 - HC
  58. 2010 (9) TMI 202 - HC
  59. 2010 (6) TMI 734 - HC
  60. 2010 (2) TMI 491 - HC
  61. 2009 (3) TMI 127 - HC
  62. 2008 (9) TMI 897 - HC
  63. 2008 (7) TMI 174 - HC
  64. 2007 (8) TMI 668 - HC
  65. 1994 (10) TMI 71 - HC
  66. 1993 (10) TMI 364 - HC
  67. 1989 (11) TMI 150 - HC
  68. 1987 (12) TMI 35 - HC
  69. 1987 (10) TMI 5 - HC
  70. 1986 (7) TMI 120 - HC
  71. 1986 (1) TMI 109 - HC
  72. 1985 (11) TMI 177 - HC
  73. 1985 (6) TMI 11 - HC
  74. 1985 (4) TMI 310 - HC
  75. 1984 (9) TMI 54 - HC
  76. 1983 (12) TMI 317 - HC
  77. 1981 (11) TMI 64 - HC
  78. 1978 (9) TMI 169 - HC
  79. 1977 (12) TMI 32 - HC
  80. 1972 (4) TMI 37 - HC
  81. 1970 (11) TMI 32 - HC
  82. 2024 (6) TMI 668 - AT
  83. 2023 (10) TMI 241 - AT
  84. 2023 (7) TMI 884 - AT
  85. 2023 (3) TMI 237 - AT
  86. 2020 (4) TMI 285 - AT
  87. 2017 (9) TMI 340 - AT
  88. 2014 (6) TMI 865 - AT
  89. 2014 (1) TMI 1667 - AT
  90. 2013 (10) TMI 1162 - AT
  91. 2012 (12) TMI 673 - AT
  92. 2008 (12) TMI 95 - AT
  93. 1983 (1) TMI 280 - AT
  94. 2017 (3) TMI 1583 - Tri
  95. 2014 (12) TMI 1426 - Board
  96. 2015 (4) TMI 273 - Board
  97. 2012 (7) TMI 1042 - Board
  98. 1995 (5) TMI 287 - Board
Issues Involved:
1. Whether any limit of time can be imposed on petitions under Article 32.
2. Whether the court should apply by analogy an article of the Indian Limitation Act to petitions under Article 32.
3. Whether the petition should be dismissed on the ground of delay.
4. Whether the petitioner can claim relief under Article 32 after a lapse of several years.
5. Whether the petitioner was under a mistake of law when making the payments.
6. Whether the petition is barred by principles analogous to res judicata.

Analysis of the Judgment:

1. Whether any limit of time can be imposed on petitions under Article 32:
The court discussed whether there is a prescribed period of limitation for petitions under Article 32. It was noted that Article 32 gives the right to move the Supreme Court for enforcement of fundamental rights, and the State cannot hinder an aggrieved person from approaching the court. However, the extent or manner of interference is for the court to decide. The court emphasized that it does not entertain every case and has settled principles for its actions, including the exhaustion of ordinary remedies and the principle of res judicata.

2. Whether the court should apply by analogy an article of the Indian Limitation Act to petitions under Article 32:
The judgment highlighted that the Limitation Act prescribes different periods for suits, petitions, or applications, but a petition under Article 32 is not covered by these provisions. The court stated that utmost expedition is essential for such claims, and the aggrieved party must move the court at the earliest possible time, explaining any delay satisfactorily. The court emphasized that it would consider each case on its facts and might entertain a petition even after a lapse of time if justified.

3. Whether the petition should be dismissed on the ground of delay:
The court examined whether the petitioner, who had moved the High Court earlier but did not appeal to the Supreme Court, could take advantage of a subsequent decision declaring the statute unconstitutional. The court held that the petitioner should have taken the right ground in the High Court and appealed to the Supreme Court. Not having done so and having abandoned his litigation years ago, the court decided not to grant relief, applying the analogy of the Limitation Act.

4. Whether the petitioner can claim relief under Article 32 after a lapse of several years:
The court discussed the principles of res judicata and the analogy of the statute of limitations. It was noted that while the Limitation Act does not apply directly, the court acts on its analogy to refuse relief in stale claims. The court emphasized that the extraordinary remedies under the Constitution are not meant to enable claimants to recover money if the recovery by suit is barred by limitation. The court concluded that the petition should be dismissed due to the delay.

5. Whether the petitioner was under a mistake of law when making the payments:
The court examined whether the payments were made under a mistake of law. It was found that the petitioner had challenged the validity of the statute in the High Court but did not appeal to the Supreme Court. The court held that the petitioner was not under a mistake of law when making the payments, as he had already questioned the legality of the statute. The payments were made under coercion, not under a mistake of law.

6. Whether the petition is barred by principles analogous to res judicata:
The court discussed the principle of res judicata, noting that a petition under Article 32 is not barred if the earlier petition was dismissed not on the merits but due to laches or availability of an alternative remedy. The court held that the present petition was not barred by res judicata but dismissed it on the ground of delay and the lack of a mistake of law.

Conclusion:
The Supreme Court dismissed the petition on the grounds of delay and the absence of a mistake of law. The court emphasized the importance of moving the court at the earliest possible time and the application of the analogy of the statute of limitations to petitions under Article 32. The judgment highlighted that while the Limitation Act does not directly apply, the court acts on its analogy to refuse relief in stale claims. The petition was dismissed with costs.

 

 

 

 

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