M/s Punjab Steel Rolling Mills and Others

Vs

State of Punjab and Others

Civil Appeals Nos. 1425, 1426, 1427 and 1432 of 1981

20.04.1981

JUDGMENT

1. After perusing the judgment of the High Court, we find that the points raised before the High Court were of considerable importance and merited serious consideration. The High Court seems to have rejected the petition in limine without going into the merits of the controversy because it thought that the appellants should have filed appeals against the judgment of the trial court instead of filling a writ petition. As, however, this was a question of levy which was contended to be legal by the petitioners, the High Court should have gone into this question instead of rejecting the writ petition on technical grounds.

2. We, therefore, allow these appeals and remand the case to the High Court for disposing of the writ petition on merits.