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september 1995

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.

U.P. SALES TAX SERVICE ASSOCIATION vs TAXATION BAR ASSOCIATION . · Niyam