9911796707
TMI Blog1991 (1) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... rma and R.K. Gulati, JJ., in Alpha Chem and another v. State of U.P. and others (C.M.W.P. No. 1072 of 1988 dated 3rd September, 1990), runs as follows: The petitioner challenges an order passed by the Commissioner of Sales Tax, U.P., in the purported exercise of powers under section 4-A(3) of the U.P. Sales Tax Act, 1948. It is assailed on the ground that the Commissioner had no power to cancel the certificate of eligibility granted to the petitioner under section 4-A of the U.P. Sales Tax Act. It is, however, not necessary to pronounce on the submission of the learned counsel on merits, as we find that against the impugned order the petitioner had filed an appeal before the Sales Tax Tribunal and the same was dismissed by the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by U.P. Act No. 17 of 1987. 3.. The High Court dismissed the writ petition on the view that the contention as to the constitutional validity of the impugned provision could be raised and adjudicated in certain revision proceedings arising out of certain orders made in exercise of powers of the impugned provision which is pending before it. Learned counsel for the appellants contends that the question of the validity of a provision cannot be assailed before and pronounced upon by the authorities constituted under the Act and, as a necessary corollary, even by the High Court in appeal or revision arising out of the proceedings taken by or before the authorities constituted under the "Act" and that question of constitutionality can be gone in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no jurisdiction to entertain the said objection or decide on it. As no such question can be raised or can arise on the Tribunal's order, the High Court cannot possibly give any decision on the question of the ultra vires of a provision....... "(Emphasis supplied) Even as the authorities under the Act cannot go into the vires of the very statutes under which they are constituted and draw their power and jurisdiction from so is the High Court in matters arising before it from proceedings under the Act and examine the constitutionality of the statute and its provisions. The High Court can, of course, deal with the question of constitutionality in judicial review of legislation under article 226. That is what the appellants sought to do be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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