1984 (7) TMI 340

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..... Husain, learned counsel for the petitioner and Sri Agarwal, learned Standing Counsel. The sole contention of Sri Husain is that the revisional authority has exercised jurisdiction absolutely contrary to law. He submits that tax under the U.P. Sugarcane (Purchase Tax) Act can be levied only on the purchase of sugarcane. In the instant case there is no material whatsoever to show that any sugarcane .....

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..... y other evidence to prove that the petitioner ever purchased sugarcane. So the precedent condition to exercise jurisdiction has not been established and, therefore, the order of the revisional authority is absolutely without jurisdiction, which is liable to be quashed under article 226 of the Constitution of India. This petition therefore succeeds and is allowed. Parties will bear their own costs. .....

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