Shekhar Kumar v. State of Punjab
Case brief
What is this about?
Writ petition under Article 226 challenged an assessment order passed by tax authorities. The court held the petitioner should pursue the statutory appeal before the appellate authority, directed that any delay in filing be not pressed as a ground for dismissal, and disposed of the petition accordingly.
What did the court decide?
Petitioner permitted to file statutory appeal within the period fixed; appellate authority to decide on merits ignoring delay; interim order to continue briefly.