Judgment

HEGDE, J.-This is an appeal by special leave. It is directed against the decision of the Allahabad High Court in a writ petition under Article 226 of the Constitution. The petitioner was assessed to tax under the U. P. Sales Tax Act sometime in 1949 in respect of the assessment years 1948-49 and 1949-50. He did not go up in appeal against those orders. He accepted the orders of assessment and in compliance thereof, he paid the tax payable under those orders.

2. On January 24, 1956. he filed the writ petition which has given rise to this appeal. Therein, he challenged the validity of the tax imposed on him. He further prayed for an order directing the State of U. P. to refund the tax collected from him. The learned Single Judge, before whom the writ petition came, dismissed the same on three grounds, viz., (1) the orders impugned were made prior to January 26, 1950, and hence their validity cannot be challenged under Article 226 of the Constitution ; (2) even according to the petitioner, there was an adequate alternative remedy and hence he should not be permitted to invoke the extraordinary jurisdiction of the High Court : and (3) the petitioner was guilty of laches and henc