TILOKCHAND MOTICHAND & ORS. versus H. B. MUNSHI & ANR.
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[M. TILOKCHAND MOTICHAND & ORS. v. H. B. MUNSID & ANR. Nuvember 22, 1968 HIDAYATULLAH, C.J., S. M. SIKRI, R. S. BACHAWAT, G. K. MITTER AND K. S. HEGDE, JJ.] Constitution of India, 1950, Art. 32-Lache.T-Fundamental right- E/Ject on. ' Petition under Art. 226-Contention raised that" provision of law is ultra vires as violating junda1nental rights-Contention not considered but petition dismissed in limine--Order of High Court if res judicata, i11 rela- tion to petition under Art. 32. The sales tax authorities directed that the sum realised as sales tax by the petitioners from their customers and paid over to the State should be refunded to the petitioners on condition that the petitioners passed on the amounts to their customers. Since the petitioners did not fulfil the con- A B c dition, the sales tax officer forfeited the sum under s. 21 ( 4) of the Bom- D bay Sales Tax Act, 1953, by order dated March 17, 1958. On March 28, the petltioners filed a writ petition in the High Court and contended that s. 21(4) was ultra vires the powers of the State Legislature and was viola- tive of Arts. 19(1) (f) and 265 of the Constitution and hence, they were not liable to repay the amount. The single Judge dismissed the petition on the ground that the petitioners defrauded their customers and so were not entitled to any relief even if there was a violation of fundamental rights. The appellate bench of the High Court dismissed the appeal on the ground that it would not interfere with the discretionary order of the single Judge. On December 24. 1958, the Collector attached the proper- ties of the petitioners for recovering the amount as arrears 'of land revenue and the petitioners paid the amount in instalments between August 1959 and August 1960. On September 29, 1967 this Court in Kanti/al Babula/ v. H. C. Patel, 21 S.T.C. 174 (S.C.) struck down s. 12A(4) of llombav Sales Tax Act, 1946, corresponding to s. 21(4) of the 1953-Act, on the ground that it was violative of Art. 19(1)\f) inasmuch as the power conferred by the section was unguided, uncanalised and uncontrolled and so was not a reasonable restriction on the fundamental right guaranteed under the Article. On the assumptioh that s. 21 ( 4) of the 1953-Act is also liable to be struck down on the same ground, on February 9, 1968, E F the petitioners filed a writ petition under Art. 32 claiming a refund of the amount. The petitioners contended that they did not know that the section was ultra vires on the particular ground on which this Court struck G it down, that they paid the amounts under coercion or mistake, that the mistake was discovered on September 29, 1967 (the date of the judgment of this Court) and that they were entitled to the refund under s. 72 of the Indian Contract Act, 1872. On the questions : (1) Whether the petition is liable to be dismissed on the ground of /aches; and (2) Whether the petition is barred by res judicata in view of the decision of the High Court. H HELD : (Per Hidayatullah, C.J., Bachawat and Mitter, JJ.) (1) The petition must be dismissed on the ground of /aches. โข โข ~ยท- \. ,. .. ,. ยท~. -ยทยท. "\ โข \ โข โข A B c D E F G H T!LOK CHAND V. H. B. MUNSHI 825 Per Hidayatullah C.J. : Article 32 gives the right to move this Court by appropriate proceedings for enforcement of fundamental rights and the State cannot place any hindrance in the way of an aggrieved person. But once the matter has reached this Court, the extent or manner of interfe- rence is for this Court to decide. This Court has put itself in restraint in the matter of petitions under Art. 32. For example, this Court refrains from acting under the Article if the party had already moved the High Court under Art. 226 and if the High Court had exercised its parallel jurisdiction. In such a case, this Court would not allow fresh proceed- ings to be started under Art. 32 but would insist on the decision of the High Court being brought before it on appeal. Similarly, in inquiring into belated and stale claims, this Court should take note df evidence of neglect of the petitioner's own rights for a Jong time or of the rights of innocent parties which might have emerged by reason of the delay. The party aggrieved must therefore move this Court at the earliest possible time and explain satisfactorily all semblance of delay. It is not possible for this Court to Jay down any specific period as the ul
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