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TMI Blog2011 (4) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment and order passed by the Allahabad High Court in a writ petition filed by the respondent, praying for issuance of a writ of mandamus to read in the exemption notification, the words "Tractor Engine specifying Cubic Capacity (CC) of the Tractor Engine not exceeding 1800 CC. The Government of India had issued notification on 16th April, 1985, making an amendment in the notification of the Government of India in respect of the table annexed to the notification, inserting by way of substitution the words "Tractors of Draw-Bar Horse Power not exceeding 25". Another notification was subsequently issued by the Government of India on 17th July, 1985, substituting the words "Draw-Bar" with the words "Power Take-off Horse". Be it stated here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of sales tax to the tractors of the respondent. 6. After the aforesaid assessment order was passed, the respondent filed a writ petition before the Allahabad High Court with the following reliefs: "1. A Writ of certiorari or any other suitable Writ, Order of direction be issued to modify or amend, the notification so as to bring in conformity with the Central Government and conformity in respect of measuring strength or engine by all manufacturer as contained in Annexure-1 to this Writ Petition. 2. A Writ of mandamus directing the Opposite Party No.2 to clearly state in the said notification the basis of exemption being cubic capacity of the Tractor Engine not exceeding 1800 CC for exemption for Sales Tax in place of 25 P.T.O.H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cutive to re-frame the subordinate legislation, and that therefore the High Court exceeded its jurisdiction by issuing such directions in a field where the High Court cannot and should not tread. In support of the said contention, the counsel has relied upon the decision of this Court in Supreme Court Employees' Welfare Association v. Union of India [1989] 4 SCC 187, Bal Ram Bali v. Union of India [2007] 6 SCC 805 and Municipal Committee, Patiala v. Model Town Residents Association [2007] 8 SCC 669 as also the decision in M/s. Narinder Chand Hem Raj v. Lt. Governor, Administrator, Union Territory, Himachal Pradesh [1971] 2 SCC 747. Wherein this Hon'ble court held as follows: "The power to impose tax is undoubtedly a legislative power. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been empowered to do under the delegated legislative authority." 10. Within our Constitution, we have specifically demarcated the ambit of power and the boundaries of the three organs of the Society by laying down the principles of separation of powers, which is being adhered to for carrying out democratic functioning of the country. So far as the legislation is concerned, the exclusive domain is with the legislature. Subordinate legislations are framed by the executive by exercising the delegated power conferred by the Statute, which is rule making power. The judiciary has been vested with the power to interpret the aforesaid legislations and to give effect to them since the parameters of the jurisdiction of both the organs are earm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the plain terms of the exemption." 11. During the course of the arguments, it was also brought to our notice that subsequent to the order of assessment, an appeal was filed, which came to be dismissed, subsequent to which a second appeal was filed before the Tribunal, which allowed the appeal giving effect to the orders of the High Court. Since, in our considered opinion, the High Court exceeded its jurisdiction in passing the aforesaid orders and in issuing the directions for inserting certain additional words into notification of exemption issued by the Uttar Pradesh Government, we set aside the impugned judgment and order passed by the High Court and also the order passed by the Tribunal. As the Tribunal had given effect to the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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