INDRAPAL SINGH Vs. STATE OF U P

JUDGEMENT

(1.) WE have heard the learned Counsel for the parties.

(2.) THE validity of additional tax has been upheld by this Court in Writ Petition No. 1025 of 2001, Smt. Vidya Gupta v. State of U.P., decided on 10 -9 -2002 [since reqorted in 2003 (1) JCLR 152 (All)]. We, therefore, cannot interfere in the matter. We are further of the opinion that this Court has no power to fix instalments, under Article 226 of the Constitution. A writ lies where there is error of law apparent on the face of the record and it does not lie for fixing instalments. As regards the request to fix instalments, the petitioner should approach the department concerned and it is in the discretion of the department to fix instalments or not. This Court cannot give any direction in this connection.