Jagdish Chander Aggarwal vs The Assessing Authority, Excise and Taxation Officer and Another

Gokal Chand Mital, J.—The Petitioner earlier filed a civil writ petition No. 4420 of 1990 to challenge the levy of tax under the Punjab General Sales Tax Act, 1948 (for short ''the Act''), on the turnover of wheat on the ground that it was an agricultural produce and was not taxable in view of entry 39 of Schedule-B of the Act. The prayer of stay was declined in that writ petition.

Now this writ petition has been filed by the same Petitioner and the additional ground raised is that in the earlier writ petition the point was not taken that without notification u/s 31 of the Act wheat could not be taxed.

Challenge is to the levy of tax on the wheat under the Act and general principles of law require that all points should be raised in one and the same writ petition and there can be no piecemeal consideration of points. Filing of the second writ petition seems to be an effort to again get stay which was not granted in the earlier writ petition. In fact the Motion Bench did grant stay of recovery on 28th November, 1990 but the stay was declined on 25th January, 1991.

On a consideration of the matter, we decline to entertain another writ petition. In case the Petitioner left some point in the earlier writ petition, the proper remedy for it is to seek amendment. Certainly filing of a fresh writ petition is not the remedy.

With these observations, the writ petition stands disposed of. No costs.