Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1987 (9) TMI SC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1987 (9) TMI 44 - SC - VAT and Sales Tax


Issues:
- Issuance of a certificate under article 134A of the Constitution by a learned single judge of the High Court of Bombay.
- Interpretation of article 134A of the Constitution and its applicability to the case.
- Examination of the power of the High Court to issue a certificate suo motu under articles 132, 133, and 134 of the Constitution.
- Impact of clause (3) of article 133 on the issuance of certificates by a single judge of the High Court.

Analysis:
The judgment in question revolves around the issuance of a certificate under article 134A of the Constitution by a learned single judge of the High Court of Bombay. The certificate was issued in relation to an order passed in a writ petition where employees of the State Bank of India challenged the management's authority to determine work hours and recess periods. The single judge granted the certificate for appeal to the Supreme Court without specifying the article under which the appeal could be filed, contrary to the requirements of article 134A.

The interpretation of article 134A is crucial in this case. It is highlighted that the certificate under article 134A can only pertain to matters falling under article 132(1), article 133(1), or article 134(1)(c) of the Constitution. The judgment clarifies that the case does not fall under article 132(1) or sub-clause (c) of article 134(1) as it does not involve a substantial question of law concerning the Constitution or a criminal proceeding. Hence, the case could potentially fall under article 133(1) for appeal to the Supreme Court.

The judgment delves into the power of the High Court to issue certificates suo motu under articles 132, 133, and 134 of the Constitution. It emphasizes that article 134A was introduced to address the absence of provisions regarding the time and manner of applying for a certificate before the High Court. The High Court's authority to issue a certificate is contingent upon satisfying the conditions specified in the relevant articles. In this instance, the single judge's issuance of the certificate was deemed improper due to the limitations imposed by clause (3) of article 133.

Ultimately, the Supreme Court revoked the certificate issued by the single judge. However, the petition of appeal was permitted to be treated as a special leave petition under article 136 of the Constitution and scheduled for preliminary hearing. This decision underscores the importance of adhering to the constitutional provisions governing the issuance of certificates for appeals to higher courts.

 

 

 

 

Quick Updates:Latest Updates