TMI Blog1959 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... e U.P. Sales Tax Act, 1948, issued a Notification No. ST-905/X. By this notification the Governor was pleased to declare, inter alia, that the turnover in respect of certain specified classes of goods imported from outside Uttar Pradesh would, with effect from the 1st April, 1956, be taxed at the rate of one anna per rupee. The classes of goods subject to sales tax at this rate included vegetable ghee, cloth and sugar. The respondent firm carried on business in Aligarh, and on the 14th September, 1956, it was provisionally assessed to sales tax amounting to Rs. 75,000 on an estimated turnover of Rs. 12,00,000 on the ghee, cloth and sugar imported by it from outside Uttar Pradesh at the rate of one anna per rupee. A demand notice in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or rescinded by any notification issued under any of the said sections. (2) Anything done or any action taken (including any order made, proceeding taken, direction issued, jurisdiction exercised, assessment made or tax levied or collected) purporting to have been done or taken in pursuance of any of the notifications specified in the Schedule shall be deemed to be, and to have been, validly and lawfully done or taken.4.. Review of Proceedings in certain cases.-Where before the commencement of this Act, any court or authority has, in any proceeding, set aside or modified any assessment, levy or collection of any tax merely on the ground that the assessing authority had no jurisdiction to assess, levy or collect any tax in pursuance of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to hold the assessment to have been validly and lawfully done. Section 3(2). It has no alternative. The section is addressed to all Courts and authorities which have in any proceeding set aside or modified any assessment, levy or collection of tax on the ground specified in the section. As the order sought to be reviewed in the present case was passed in the exercise of the writ jurisdiction of this Court we confine our consideration to the question whether the State Legislature was competent to legislate in this manner in respect of matters covered by Article 226 of the Constitution. The Legislature derives its power to legislate from Article 245 of the Constitution and that Article specifically makes the power subject to the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g it cannot override or contravene the other provisions of the Constitution. While legislating on the subject of sales tax therefore it cannot be open to the State Legislature to pass a law on the subject of sales tax affecting in any way the powers of the High Court under Article 226. The power of the High Court to review an order passed by it under Article 226 of the Constitution is either included in the power conferred by the Article itself or can be exercised under the Civil Procedure Code in case the proceeding is treated as a civil proceeding. In the former case the provisions of section 4 by taking away the discretion to refuse to review if the High Court is of the opinion that review should not be granted and by requiring the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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