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TMI Blog1969 (11) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court, such a question will be beyond the revisional jurisdiction of this court. One of the grounds for dismissing the writ petition, against which the writ appeal before us has been filed, was that in the tax revision case arising from an order of the Tribunal on an appeal from an order of the Deputy Commissioner, the question of vires was not raised and the order in the tax revision case having become final, the question will not be open in the petition under article 226 of the Constitution. It is that way the question of the ambit of the revisional jurisdiction of this court arises with reference to the question of vires. In view of the importance of the question, we consider it desirable and necessary that the writ appeal is deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself related to the revisional power of the High Court under the Madras General Sales Tax Act, 1939. That decision, therefore, directly applies to the revisional jurisdiction of the High Court under the Act in exercise of which a question of vires of any provision in the Act cannot be dealt with in this court at all. But that is not conclusive in favour of the appellant. Kailasam, J., dismissed the petition on another ground, namely, that the appellant failed to disclose certain material facts. The matter had a history which is better stated. The assessment related to the year 1951-52 and the assessee had taken out a licence as a dealer of hides and skins only for the period from 7th January to 31st March, 1952. His turnover consisted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ appeal arises was for restraining the revenue from proceeding further. The petition was based on Firm A.T.B. Mehtab Majid Co. v. State of Madras[1963] 14 S.T.C. 355. That case was decided by the Supreme Court on 22nd November, 1962, and was certainly available for citation before this court when the tax case was disposed of. But it does not appear that that was done. Kailasam, J., dismissed the writ petition on two grounds. One of them was that the assessee suppressed the fact of conditional stay having been granted by this court pending disposal of the tax case and the assessee not complying with the conditions leading to the revenue taking proceedings under the Revenue Recovery Act. The other ground was that the appellant co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Madras[1963] 14 S.T.C. 355. could well have been invoked for application which would not necessarily oblige this court to go into the question of vires in the tax case. On the face of Firm A.T.B. Mehtab Majid Co. v. State of Madras[1963] 14 S.T.C. 355. this court in the tax case could well have given relief the appellant wanted for the licence period if the point had been taken on the basis of that decision. This had not been done by the assessee. In our view, this is again a ground why the appellant is not entitled to the exercise of the discretion of this court under article 226 of the Constitution in the writ petition. The writ appeal is therefore dismissed with costs, counsel's fee Rs. 200 (Rupees two hundred). Appeal dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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