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1 - 10 of 17 (0.39 seconds)The Code of Criminal Procedure, 1973
Article 226 in Constitution of India [Constitution]
West Bengal Value Added Tax Act, 2003
Article 14 in Constitution of India [Constitution]
The Punjab Value Added Tax Act, 2005
Section 2 in The Administrative Tribunal Act, 1965 [Entire Act]
Section 2 in West Bengal Value Added Tax Act, 2003 [Entire Act]
Section 33 in The Punjab Value Added Tax Act, 2005 [Entire Act]
M/S. Godrej Sara Lee Ltd. vs The Excise And Taxation Officer Cum ... on 1 February, 2023
9. Having regard thereto, and the specific observation of
the Hon'ble Supreme Court wherein it held that the
Tribunals will consequently also have the power to test
the vires of subordinate legislations and rules,
however, this power of the tribunal will be subject to
one important exception that the tribunal shall not
entertain any question regarding the vires of their
parent statutes following the settled principle that a
tribunal which is a creature of an Act cannot declare
that very Act to be unconstitutional, and since the
petitioner only questions an entry under the said Act
as ultra vires the said Act, the writ petition, in my view
is not maintainable before this Court at the first
instance. Although, Mr. Sachdeva has placed lot of
stress on the judgment delivered in the case of Godrej
Sara Lee Ltd. (supra) to drive home the point that this
Hon'ble Court in exercise of its constitutional writ
jurisdiction is competent to entertain a writ petition of
this nature, I find that the facts based on which the
judgment was delivered in the case of Godrej Sara Lee
Ltd. (supra) are entirely different. The question that fell
10
for consideration in the said special leave petition was
whether the High Court was justified in declining
interference on the ground of an alternative remedy in
the form of an appeal under Section 33 of the VAT Act.
Such is not the case here. In the instant case, the
order passed by the West Bengal Commercial Taxes
Appellate and Revisional Board, having regard to the
provisions contained in Section 5, 6 and 14 of the
Tribunal Act 1987 can only be questioned before a
Tribunal with a right of a further judicial review before
the Divisional Bench under Article 226 of the
Constitution of India. In view thereof, I am unable to
accept the contentions of Mr. Sachdeva and the
judgments cited by him do not assist the petitioner.