STATE OF UTTAR PRADESH vs DR. VIJAY ANAND MAHARAJ

The Supreme Court held that the expression 'judgment' under Clause 10 of the Letters Patent of the Allahabad High Court includes orders that negate statutory rights, thus overturning the Division Bench's conclusion that it was not a 'judgment'. The Court clarified that proceedings under Article 226 of the Constitution are independent and not a continuation of assessment proceedings under the U.P. Agricultural Income-tax Act, 1949. Consequently, the High Court's earlier order quashing the assessment was upheld, affirming that Section 11 of the Act does not apply to writ proceedings.