ALPHA CHEM Vs. STATE OF U P

JUDGEMENT

(1.) BY this petition under article 226 of the Constitution petitioner, Alpha Chem, has challenged vires of the provisions of section 4-A (3) of the U. P. Sales Tax Act, 1948 (for short, "the Act" ).

(2.) BEFORE dealing with the actual point in issue, it is necessary to state as to how this case came to be listed before this Bench after innings up to the apex Court.

(3.) THIS petition was listed before a division Bench of this Court which dismissed the petition with the observation that it will be open to the petitioner to raise contention with regard to the validity of section 4-A (3) of the Act in the revision filed by him, against which petitioner preferred Special Leave Petition (Civil) No. 14336 of 1990 and their Lordships of apex Court (See Alpha Chem v. (See Alpha Chem v. State of U. P. [1993] 89 STC 304 (SC)) relying upon K. S. Venkataraman and Co. (P) Ltd. v. State of Madras [1966] 17 STC 418 (SC) at pages 436 and 437; [1966] 2 SCR 229 at pages 247 and 248 and holding that the authorities under the Act cannot go into the vires of the very statute under which they are constituted and draw their power and jurisdiction from, so is the High Court in matters arising before it from proceedings under the Act to examine the constitutionality of the statute and its provisions, set aside the order of this Court and remitted the writ petition to the High Court for disposal in accordance with law. However, the apex Court made it clear that the High Court can, of course, deal with the question of constitutionality in judicial review of legislation under article 226. THIS is how this petition came to be listed now before this Court.