Citation : 2014 Latest Caselaw 6193 ALL
Judgement Date : 8 September, 2014
HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 10 Case :- WRIT TAX No. - 536 of 2014 Petitioner :- Atma Ram Singh Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Bajrang Bahadur Singh Counsel for Respondent :- C.S.C. Hon'ble Arun Tandon,J.
Hon'ble Akhtar Husain Khan,J.
This writ petition which is directed against the consequential recovery without questioning the main order of demand of tax.
The Hon'ble Supreme Court of India in the Case of Government of Maharastra Vs. Deokar's Distillery; (2003) SCC 669 and Barkat Ali Vs. Badri Narain; AIR 2008 SC 1272 and P. Chithranja Menon Vs. A. Balakrishnan; AIR 1977 SC 1720, has held that if the basic order is not under challenge, consequential order cannot be subjected to challenge.
This writ petition is dismissed with liberty to file a fresh if permissible under law after challenging the order of demand of tax also.
Order Date :- 8.9.2014
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