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TMI Blog1991 (1) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... was not justified in requiring the appellants to have recourse to proceedings of revision taken under the "Act" to have the contention as to constitutionality resolved. - Civil Appeal No. 282 of 1991, S.L.P. (Civil) No. 14336 of 1990, - - - Dated:- 8-1-1991 - VENKATACHALIAH M.N. AND SAWANT P.B. JJ. R.S. Rana, Advocate, for the respondents. Raja Ram Agrawal, Senior Advocate, Sunil Kr. Jain and Vijay Hansaria, Advocates with him, for the appellants. -------------------------------------------------- Appeals by special leave from the judgment and order dated September 3, 1990 of the Allahabad High Court in C.M.W.P. No. 1072 of 1988. The judgment of the Division Bench of the Allahabad High Court consisting of A.N. Verm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition is dismissed. A copy of this order may be issued to the petitioner by tomorrow on payment of usual charges. Raja Ram Agrawal, Senior Advocate, Sunil Kr. Jain and Vijay Hansaria, Advocates with him, for the appellants. R.S. Rana, Advocate, for the respondents. ORDER We have heard Sri Raja Ram Agrawal, learned Senior Counsel for the appellants and Sri R.S. Rana for the respondents. Special leave granted. 2.. The appeal is against the order dated September 3, 1990, of the Allahabad High Court in Civil Misc. Writ Petition No. 1072 of 1988 in which the appellants sought to assail the vires of section 4-A(3) of the U.P. Sales Tax Act, 1948. That provision came to be introduced by U.P. Act No. 25 of 1985 and was further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder. They cannot ignore any sources of income on the ground that the relevant provisions offend the fundamental rights or are bad for want of legislative competence. The Act does not confer any such right on them........ Whether the provisions are good or bad is not their concern.................. Can it be said that a question whether a provision of the Act is ultra vires of the Legislature arises out of the Tribunal's order? As the Tribunal is a creature of the statute, it can only decide the dispute between the assessee and the Commissioner in terms of the provisions of the Act. The question of ultra vires is foreign to the scope of its jurisdiction. If an assessee raises such a question, the Tribunal can only reject it on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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