LAKSHMI TRADERS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE original petitions have been filed under Article 226 of the Constitution for declaration that the expression "any person objecting to an order passed" in Section 31(1) of the Tamil Nadu General Sales Tax Act, 1959 is discriminatory and violative of Articles 14, 19(1)(g) and Article 265 of the Constitution of India, as the said provision restricts the remedy by way of appeal, only to the person on whom the statute directly imposes the liability and such liability as might be determined by a competent authority under the provisions of the Act and the provision fails to include other persons who are equally parties to the transactions and equally affected by such order.

(2.) THOUGH these original petitions had been listed several times finally, the learned counsel for the petitioner did not come to argue the matter, placing the materials to substantiate his contention.

(3.) SECTION 31 of the Act reads :