In a recent Judgment, the Allahabad High Court has held that, Writ Court cannot revise the Order passed in Revision under Section 11 of the U.P Sales Tax Act, 1948.
The petitioner has been dealing in the purchase of food grains for the State of U.P. towards its contribution to the national pool and the same was supplied to the Food Corporation of India towards the national pool.
The Court was considering the question ‘whether the writ court can revise the order of this court passed under section 11 of U.P. Sales Tax Act, 1948 which provides Revision by High Court in special cases’.
The division bench comprising of Justice Rajesh Singh Chauhan and Justice Devendra Kumar Upadhyaya said that, “the judgment and order dated 13.7.2017 passed by this court in Trade Tax Revision No. 67 of 1994 cannot be annulled or reviewed by invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India inasmuch as the issue in question has been dealt, considered and decided by this Court in Trade Tax Revision against the petitioner”.
While dismissing the petition the Court also said that, “The writ court cannot sit in appeal over the judgment of this court passed in Trade Tax Revision. The petitioner has admittedly raised the issue raised herein before the Sales Tax Tribunal under section 10 of the U.P. Sales Tax, 1948. Admittedly, feeling aggrieved by order of Sales Tax Tribunal, the Revision under section 11 of the U.P. Sales Tax Act, 1948 was filed before this Court bearing Trade Tax Revision No. 67 of 1994 which has finally been decided vide judgment and order dated 13.7.2017”.
Read the full text of the Order below.
