M/S. UPADHYAY AND CO. versus STATE OF U.P. AND ORS.

M/S. UPADHYAY AND CO. versus STATE OF U.P. AND ORS.

Withdrawal of an SLP against a High Court order without explicit liberty to file again precludes subsequent challenge to the same order by fresh SLP; this rule is based on public policy and extends from suits to writ petitions and SLPs.

Parties
Petitioner: MIS. UPADHYA Y AND CO.; Respondent: STATE OF U.P.; Respondent: ORS.
Jurisdiction
India
Judgment Date
01 December 1998
Procedural Posture
Special Leave Petition (c) Nos. 19359 60 of 1998 / Supreme Court Order Dismissing Slps Against Allahabad High Court Orders Dated 3.5.1996 and 10.9.1997
Outcome
Special Leave Petitions dismissed
Legal Topics
Withdrawal of Special Leave Petition, Fresh Filing Against Same Order, Interim Orders in Tax Matters, Toll Tax Collection, Interest on Refund, Review of Court Orders
Constitutional Law Civil Procedure Taxation Withdrawal of Special Leave Petition Fresh Filing Against Same Order Interim Orders in Tax Matters Toll Tax Collection Interest on Refund +1 more

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Parties

MIS. UPADHYA Y AND CO.

Petitioner

STATE OF U.P.

Respondent

ORS.

Respondent

Procedural Posture

Special Leave Petition (c) Nos. 19359 60 of 1998 / Supreme Court Order Dismissing Slps Against Allahabad High Court Orders Dated 3.5.1996 and 10.9.1997

Legal Issues

  1. 1 Is it permissible to challenge the same High Court order again via SLP after withdrawing an earlier SLP without Court's permission?
  2. 2 Should public policy against fresh suits apply to SLPs and writs?
  3. 3 Was there an error apparent on the face of the High Court's order warranting review or clarification?

Ratio Decidendi

Withdrawal of an SLP against a High Court order without explicit liberty to file again precludes subsequent challenge to the same order by fresh SLP; this rule is based on public policy and extends from suits to writ petitions and SLPs.

Court Disposition

Special Leave Petitions dismissed

Orders

  • Delay condoned
  • No interference called for with Allahabad High Court orders dated 3.5.1996 and 10.9.1997