1995 (7) TMI 357 - SC - VAT and Sales Tax

Jurisdiction of High Court - Held that - No bar created by a statute can bar the exercise of jurisdiction under article 226 of the Constitution conferred upon the High Court. But at the same time while exercising the powers under article 226 of the Constitution the High Court should keep in mind the legislative intention indicated by sub-section (7) and should respect it. Only in exceptional cases should the court interfere and not as a matter of course.

Summary

The Supreme Court dismissed a special leave petition concerning the stay of tax payment under the Orissa Sales Tax Act, 1947. The Court clarified that the statutory bar on staying tax payment does not prevent the High Court from exercising jurisdiction under article 226 of the Constitution. However, the High Court should consider legislative intent and interfere only in exceptional cases. The Court urged the High Court to expedite pending references within four months.