RANBIR SINGH RAM GOPAL Vs. STATE OF HARYANA

JUDGEMENT

(1.) THESE petitions have been filed to challenge the legality of the notification dated September 2, 1993 whereby enhanced lump-sum tax has been imposed on the petitioners with effect from October 1, 1992.

(2.) FOR the purpose of this order, it will be sufficient to narrate a few facts from C. W. P No. 11994 of 1996.

(3.) THE respondents have defended the retrospective levy of enhanced lump-sum tax by pleading that the provisional notification had been issued by the Government on September 14, 1992 and the petitioners were aware of the fact that the enhanced lump-sum tax will be charged with effect from October 1, 1992. The respondents have also raised an objection to the maintainability of the writ petition on the ground of availability of alternative remedies by way of appeal, etc. , and failure of the petitioner to avail such remedies.