C. K. THAKKER, J. ( 1 ) THIS petition is filed by the petitioner for an appropriate writ, direction and/or order examining the legality of orders of cancellation of registration passed against certain traders and dealers and directing the respondent authorities to place before this court records and proceedings showing as to what actions have been taken by them for recovery of sales tax dues from traders and dealers whose names appeared at Annexure-A and B to the petition. ( 2 ) THE petitioner who claims himself to be a vigilant citizen and social worker has approached this court by filing this petition as a pro bono publico. According to him, many irregularities and illegalities have been committed by traders whose registration came to be cancelled by the department. In para 15, it is, inter alia stated :"it is submitted that since the registrations are cancelled, their tax liability will cease and, therefore, they will go away scot free without payment of any sales tax dues and, therefore, the orders passed by the authorities at Annexure-A and B are unconstitutional, illegal, against the provisions of the said Act and, therefore, the same are liable to be quashed and set aside and the Government is required to be saved from loss of revenue running into crores of rupees. " ( 3 ) AN affidavit-in-reply is filed by A. G. Vashi, Dy. Commissioner. Looking to the contents of the counter, it clearly appears that appropriate steps have been taken for recovery of tax dues. Para 7 of the counter is material, wherein the deponent has stated thus :"i say that in view of cancellation of registration/licences of the said dealers the certificates issued by them under S. 13 of the Act have become invalid. The dealers who have sold goods against issuance of such certificates and had claimed deductions from the gross turn over under Ss. 7 and 8 of the Act have now become liable to pay tax on sales of such goods. I say that as a result of the cancellation of bogus registrations the respondents have been able to assess sales tax to the tune of Rs. 1,55,29,439 / -. Out of the said amount a tax of Rs. 52,61,249/- has been recovered. In as many as 117 cases appeals are pending before the appellate authority. "it is stated that ". . . . . 1,55,29,439 / -. Out of the said amount a tax of Rs. 52,61,249/- has been recovered. In as many as 117 cases appeals are pending before the appellate authority. "it is stated that ". . . . . on account of cancellation of bogus registrations a dealer in the name of M/s. Sureshkumar and Brothers has been assessed to a sum of Rs. 48,127/ -. The proprietor of the said firm Shri Jitendrakumar Patel is the son of the petitioner herein. I say that the said dealer has preferred appeal against the assessment. I say it is the petitioner himself who appears before the appellate authority. Thus, the petitioner is vitally affected by the impugned action. " The said fact is not disputed in affidavit-in-rejoinder though, it has stated by the petitioner that he is not concerned with the business activities of M/s Sureshkumar and Bros. ( 4 ) IN our opinion, the petition is liable to be dismissed on more than one ground. Firstly, in our considered opinion, the present proceedings cannot be said to be in the nature of public interest litigation. As stated in affidavit-in-reply, it is averred that on account of cancellation of bogus registrations a dealer in the name of M/s. Sureshkumar and Brothers has been assessed to a sum of Rs. 48,127 / -. The proprietor of the said firm Shri Jitendrakumar Patel is the son of the petitioner. It is also alleged that in an appeal filed by the aggrieved party, the petitioner appears before the appellate authority. The deponent is, therefore, right in contending that "the petitio vitally affected by the impugned action. "he cannot be said to be pro bono publico actuated in the larger public interest and, hence, at his instance, the petition is not maintainable. ( 5 ) SECONDLY, we do not find any substance in the contention of the petitioner that with the cancellation of registration and or licence, the liability of dealers or traders to pay tax extinguishes or comes to an end. Mr. Jani could not point out any provision of law from which it can be said that a liability to pay tax once accrued in accordance with law ceases to exist on an action being taken against such dealer or trader for breach of law. Mr. Jani could not point out any provision of law from which it can be said that a liability to pay tax once accrued in accordance with law ceases to exist on an action being taken against such dealer or trader for breach of law. From the reply, it becomes clear that actions have been taken for recovery of tax dues and considerable amount has been recovered. Hence, this contention has also no force and is negatived. ( 6 ) FINALLY, the petitioner has invoked extra ordinary jurisdiction of this court under Art. 226 of the Constitution. It is well settled law that the powers under Art. 226 can be exercised by this court ex debito justitiae in the interest of justice. They are discretionary in nature and even if this court finds some irregularity in the exercise of statutory power by the authority, this court may refuse to interfere with the action if it has not resulted in miscarriage of justice. In the instant case the deponent has stated that as a result of cancellation of bogus registrations, the authorities have been able to assess sales tax to the extent of Rs. 1,55,29,439 / -. Out of the said amount, Rs. 52,61,249/- has already been recovered. The action of the respondent authorities has indeed served public interest and no grievance can be made against such steps being taken by the authorities. ( 7 ) FOR all these grounds, we do not find any substance in this petition, which is liable to be dismissed and accordingly dismissed. Notice is discharged. No costs. Petition dismissed. .