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TMI Blog1964 (3) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently however revealed that the petitioner was guilty of some suppression of some transactions. A penalty order therefore was made on 8th May, 1958. Against that order, the petitioner went in appeal to the Assistant Commissioner. That appeal was dismissed. He carried the matter to the Tribunal again in appeal, but was not successful. Ultimately he challenged the legality of the order dated 8th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange. When it is now decided in Daryao v State of U.P.A.I.R. 1961 S.C. 1457. that principles of res judicata are applicable to applications under Article 226, it must follow that the rule of constructive res judicata would also be attracted. If the petitioner had failed to raise all the contentions which might and ought to have been raised, it would be deemed that they were raised and disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law. Even in this writ petition no writ of certiorari is asked to quash that order. No specific grounds are shown in the affidavit as to why that order is a nullity. That order therefore has become final. What was challenged in the previous writ petition and is now challenged in this writ petition is not the order of 19th March, 1958, but the order of penalty given on 8th May, 1958. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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