M/S. UNITED RICELAND LTD. vs STATE OF HARYANA

The Supreme Court upheld the dismissal of a writ petition challenging the constitutional validity of the Haryana General Sales Tax (Amendment) Act 9 of 1993, which substituted Section 15-A of the Haryana General Sales Tax Act, 1973, with retrospective effect from 27th May 1971. The Court noted that the issue of constitutional validity was already settled against the dealer by a Full Bench decision and emphasized that the writ petition was also barred by delay and laches. Consequently, the appeal was dismissed, affirming the High Court's ruling that an efficacious statutory remedy was available to the dealer.