DEVILAL MODI, PROPRIETOR, M/S. DALURAM PANNALAL MODI vs SALES TAX OFFICER, RATLAM AND OTHERS

The Supreme Court held that the principle of constructive res judicata applies to writ petitions, thereby preventing the appellant from raising additional contentions in a second writ petition after an initial dismissal. The Court emphasized that while fundamental rights must be protected, the finality of judgments from competent courts must also be respected. Consequently, the appeal was dismissed, affirming the High Court's decision to reject the second writ petition challenging the same sales tax assessment order under the Madhya Bharat Sales Tax Act, 1950.