course of inter-State trade-
Vilidity of-Act whether wholly ultra vires and void.
HEADNOTE:
The appellant company, having its registered office in
Calcutta ... Bihar. It characterized the
notice ' under s. 13(5) as ultra vires and illegal and
called upon the Sales Tax authorities to cancel
Petition under Art. 226-- Contention raised that provision of
law is ultra vires as violating fundamental
rights--Contention not considered but petition dismissed in
limine ... petitioners contended that they did not know that the
section was ultra vires on the particular ground on which
this Court struck it down, that
Court accepted the contention before
it that the said circular is ultra vires the provisions of Section 90
and Section 119 of the Income ... Board of Direct Taxes cannot issue any
instruction, which would be ultra vires the provisions of the
Income-tax Act, 1961 . Inasmuch as the impugned
octroi duty not within the competence of the
Municipality and ultra vires of its powers-Whether any such
act which is void ab initio, enforceable ... Municipal Commissioner never to
impose octroi duty in the Mandi was ultra vires and
therefore the purchasers of the plots should be informed so
that
would operate in cases where the charging
provision is ultra vires. [681 A-B, G-. 684 C-D]
(3) Challenge to the provisions ... particular Act as
ultra vires cannot be brought before Tribunals constituted
under that Act. Eve,, the High Court cannot go into that
question
principles of natural justice; (2) Both clauses (1)
and (3) were ultra vires and void on the ground of their
being in excess ... documents as these are to be treated as most
confidential is ultra vires on the ground of its being in
excess of the regulation making
read with Section 11-F of the Act were ultra
vires the respective definitions given in Articles 243 [ g],
243 [b], and 243 [e] read ... establishment and
notification of Gram Sabha in Section 3, are ultra vires the
Constitution and that the State Government has no power to
establish
Nooh [1958] SCR
595; distinguished.
The question whether a provision is ultra vires or not
cannot obviously be decided by any of the authorities
created ... ground that they are based on a provision
which is ultra vires. This is a case in which the
entrustment of power to assess
from the rest of the
Act, must alone be declared ultra vires.
Section 9(1) of the Act, properly construed, made it incum-
bent ... representations from them before
finalising its decision. Its decision was, therefore, ultra
vires the Act and contrary to the principles of natural
justice.
ORIGINAL JURISDICTION
Section 69A of the Amendment Act, it is void and is ultra vires
of the Constitution. We find no force in this contention. The State ... gets the protection of Art. 31A. Thus it
is not ultra vires of the power of the State Legislature.
The next contention is that
