N.N.Naidu & Son v. the Special Commissioner and
Case brief
What is this about?
A writ petition challenging a distraint order for the recovery of dues was dismissed as not maintainable. The court held that the petitioner, being merely a dealer of the third respondent from whom the demand was not made, lacked locus standi to file the petition, though liberty to challenge the order was granted to the third respondent.
What did the court decide?
Writ petition dismissed as not maintainable; liberty granted to Third Respondent to challenge the order in the manner known to law.