TILOKCHAND MOTICHAND & ORS. vs H.B. MUNSHI & ANR.

The Supreme Court held that the petitioners' writ petition under Article 32 was liable to be dismissed on the ground of laches, as they failed to act promptly after the relevant judgment striking down Section 21(4) of the Bombay Sales Tax Act, 1953, which was found to be violative of Article 19(1)(f) and Article 265 of the Constitution. The Court emphasized that the petitioners could not claim a refund for amounts paid under coercion or mistake after a significant delay. The Court also ruled that the earlier High Court decision constituted res judicata, barring the current petition.