Learned Attorney General appearing for the Sales Tax Officer raised a preliminary objection on the ground that the special leave petitions filed out of time.
Subba Rao, J. These are appeals by special leave against orders of the High Court of Orissa dismissing the petitions filed by the appellant under article 226 of the companystitution of India to quash the numberification issued by the Government of Orissa on the ground that the petitioner has number exhausted the internal remedies under the Orissa Sales Tax Act.
