D. CAWASJI & CO., ETC. ETC. vs THE STATE OF MYSORE & ANR.

The Supreme Court upheld the High Court's dismissal of writ petitions challenging the validity of the Mysore Elementary Education Act, 1941, and its amendments, which imposed Education Cess. The Court emphasized that the appellants failed to justify their delay in claiming refunds for cess paid from 1951-52 to 1965-66, thus affirming the High Court's discretion in not entertaining the applications. The Court noted that the appellants should not be allowed to split their claims and file petitions piecemeal, reinforcing the principle of avoiding multiplicity of legal proceedings.