9911796707
TMI Blog1999 (2) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 1990-91. These orders have become final. This original petition, filed without challenging these assessment orders before the appellate authorities for a declaration under article 226 of the Constitution to declare them as unenforceable, is not maintainable for more than one reason. Firstly, the petitioner has not exhausted the effective alternative remedies available to him. Secondly, the assessment orders of the years 1975-76 to 1990-91 which were all passed from the years 1982 onwards and the last of the order Linder challenge passed on December 27, 1991, cannot be challenged under article 226 of the Constitution after the inordinate delay of more than a decade in some cases and nearly two decades in a few cases. The original petition i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not co-operate with the Department for all these years and after having taken the assessment orders have come before this court suppressing the material facts stands established. The stand of the petitioner as seen from the various paragraphs in the original petition including paragraph 14 wherein he states that he has not been communicated by the statutory authorities about the orders of assessment passed against him. On the contrary, the statements in the orders of assessment, copies of which have been produced and marked, state clearly that the petitioner was served with notice and he did not respond to that and therefore the assessments were completed as per the proposal, etc. The details of the notices from 1973-74 to 1990-91 were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was not in the habit of co-operating with the Department. On the other hand, now the petitioner contended that none of the notices and assessment orders were served on the petitioner after a lapse of many years. The assessment orders had become final long back and since the petitioner has not remitted the amount. Revenue recovery steps are initiated. Most of the notices and assessment orders were refused as revealed from the table shown above. The refusal of notice is equivalent to service and therefore the petitioner cannot contend that the notices were not served. Since orders have become final without seeking any ordinary remedy the petitioner approached this honourable court without any bona fides." In so far as exhibit P-16 noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ona fides in coming to the court without disclosing them. The jurisdiction under article 226 of the Constitution of India cannot be invoked in favour of a person who has not come to this court with clean hands. In Marappa Gounder v. Central R.T Board [1956] 1 MLJ 324, the learned judge of the Madras High Court has held that the court shall refuse a writ on the basis of suppression of facts. It was observed as follows: "It is a well-settled proposition of law that it is the duty of a person invoking the special writ jurisdiction of a court to make a full and true disclosure of all relevant facts. He should not suppress any facts. An applicant for a writ under article 226 of the Constitution must come in the manner prescribed and must be pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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