Supreme Court · 1995 INSC 525 · Decided 1 September 1995
U.P. Sales Tax ASSN. v. Taxation Bar Association and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 525 · [1995] SUPP. 3 S.C.R. 228
- Case number
- CIVIL APPEAL No. 7872/1995
- Decided
- 1 September 1995
- Bench
- K. RAMASWAMY, B.L. HANSARIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Uttar Pradesh Sales Tax Act, 1948-Section 9-Appellate Authmity­ Exclusive Jwisdiction to deal with assessment, levy and Collection of Sales Tax under the Act-High Cowt cannot prohibit such an authority from dis­ charging his statutmy duties-Withdrawal and transfer of functions from the 1950: A1ticle 226 writ petition prefen·ed by dis­ pleased members of the Bar-High Cowt allowed petition prohibited the appellate authority from discharging his functions and transfe17'ed the same D to another Jwisdiction-High Cowt cannot exercise this powe1~As se1ious repurcussions
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