1981 INSC 0270
                                   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.

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