1956 (3) TMI 32

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..... ments were ultra vires and not warranted by the provisions of the Sales Tax Act. Reliance has been placed on the authority of the decision of this Court in Civil Rule No. 98 of 1953, dated 19th March, 1954. It may be pointed out that the assessment in this case was completed on 22nd December, 1952. The petitioner never preferred an appeal against the order of assessment, nor did he go up in revisi .....

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..... lised, this Court would not be inclined to interfere under Article 226 of the Constitution; because that would mean reopening proceedings which were past and closed and in which the assessees had submitted to the order and taken no further steps to safeguard their rights. The application is, therefore, dismissed. In the circumstances we make no order for costs. RAM LABHAYA, J.- Without expressi .....

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