Supreme Court of India · 1995-09-01
U.P. SALES TAX SERVICE ASSOCIATION vs TAXATION BAR ASSOCIATION .
- Citation / case number
- SC 1994/75936
- Court
- Supreme Court of India
- Petitioner
- U.P. SALES TAX SERVICE ASSOCIATION
- Respondent
- TAXATION BAR ASSOCIATION .
- Author
- K. RAMASWAMY
- Bench
- K. RAMASWAMY
Judgment text excerpt
The Supreme Court addressed the legality of a High Court order restraining a statutory authority, specifically the Appellate Authority under Section 9 of the Uttar Pradesh Sales Tax Act, 1948, from performing quasi-judicial functions. The Court held that the High Court exceeded its jurisdiction in issuing such a writ and clarified that advocates cannot justify a strike as a pressure tactic against a statutory authority. The appeal was allowed, and the High Court's order was set aside, reaffirming the authority's right to function under the law.