Judgment

HEGDE, J. :- This is an appeal by Special Leave arising from the Order of the Orissa High Court summarily dismissing the Writ Petition under Article 227 of the Constitution. The question that arose for decision in that application was whether chillies and lemons were `vegetables within the meaning of the Orissa Sales Tax Act, 1947. The Sales Tax Officer following the decision of the Orissa High Court in Dhadi Sahu v. Commr. of Sales Tax, Orissa, ILR (1961) Cut 175 came to the conclusion that they were not vegetables. In view of the decision in question, the appellant instead of going up in appeal against the order of the Assessment Authority, went straight to the High Court in a Writ Petition under Article 227 of the Constitution, as there was no purpose in his going up in appeal to the authorities under the Sales Tax Act in view of the High Court decision. They were bound by the decision of the High Court. As mentioned earlier, the High Court summarily dismissed the Writ Petition evidently following its earlier decision.

2. The primary question for our consideration is whether chillies and lemons are vegetables as contemplated by the Orissa Sales Tax Act. The Orissa High C