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1950 (11) TMI 1 - SC - VAT and Sales TaxJurisdiction Of High - Held that:- It cannot be held that the order was passed by the High Court in this case in the exercise of either original or appellate jurisdiction. It is not contended that the matter arose in the exercise of the Appellate jurisdiction of the High Court, because there was no appeal before it. Nor can the matter, properly speaking, be said to have arisen in the exercise of the original jurisdiction of the High Court because the proceeding did not commence in the High Court as all original suits and proceedings should commence. But the High Court acquired jurisdiction to deal with the case by virtue of an express provision of the Bihar Sales Tax Act. The crux of the matter therefore is that the jurisdiction of the High Court was only consultative and was neither original nor appellate. In this view, the appeal must be dismissed, though, on hearing the parties, it appeared to us that the sales tax authorities including the Commissioner and the Board of Revenue were in error in imposing a penalty upon the appellant under Section 10(5) of the Act which had no application to his case, inasmuch as he had been registered as required by Section 7 of the Act.
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