CONSTITUTION OF INDIA, 1950

Article 226

Writ - Maintainability - Prayer for same reliefs sought in first round of litigation -

Assessee filed writ petition making a prayer for directions to the respondents to comply with the earlier directions given by this Court in the afore-noted order passed in first round of litigation and also claimed reliefs which were sought in said first round of litigation. Held: The present writ petition was ex-facie not maintainable. The assessee cannot seek the same reliefs, as were sought in the earlier petition. As regards failure on the part of the revenue in complying with the directions, the assessee had the remedy of invoking the contempt jurisdiction of this Court. In this view of the matter, the present writ petition was dismissed with liberty to the assessee to avail its remedy available under law regarding non-compliance of the orders passed by this Court.

REFERRED :

FAVOUR : Against the assessee.

A.Y. :

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