JUDGMENT

SUBBA RAO J.-These are appeals by special leave against the orders of the High Court of Orissa. dismissing the petitions filed by the appellant under article 226 of the Constitution of India to quash the notification issued by the Government of Orissa on the ground that the petitioner has "not exhausted the internal remedies under the Orissa Sales Tax Act." Learned Attorney-General appearing for the Sales Tax Officer raised a preliminary objection on the ground that the special leave petitions were filed out of time. Mr. A. V. Viswanatha Sastri appearing for the appellant contended that they were not barred. Without deciding whether they were barred or not, on that there is some dispute, we think, having regard to the circumstances of the case, that this is a fit case for excusing the delay, if any. We accordingly excuse the delay in filing the special leave petitions.

The appellant filed petitions under article 226 of the Constitution of India for issuance of a writ of mandamus or any other appropriate writ quashing the assessment orders on the ground that the imposition of tax was without authority of law or ultra vires the Sales Tax Act and the rules.

This court in K. S. V