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Issues: Whether the High Court had revisional jurisdiction to interfere with the election order in view of Sections 39B and 43 of the Bengal Municipal Act, 1932, and whether those provisions were ultra vires for affecting the High Court's powers under the Civil Procedure Code, the Government of India Acts, and Clause 13 of the Letters Patent.
Analysis: The revisional jurisdiction of the High Court was traced through the statutory development of superior court powers and held to rest on enactments such as Section 115 of the Code of Civil Procedure, 1908 and, historically, on superintendence under the earlier constitutional framework. The Court held that, after the Government of India Act, 1935, Section 224 did not preserve a general judicial superintendence over inferior courts, and that the only surviving revisional power in such matters was under Section 115 of the Code. On that footing, Sections 39B and 43 of the Bengal Municipal Act, 1932 validly barred revision under the Code. The argument based on Clause 13 of the Letters Patent was also rejected, since even assuming any repugnancy, the municipal provisions would operate only to the extent necessary to exclude revision.
Conclusion: The High Court had no power to interfere in revision, the preliminary objection succeeded, and the rule was discharged.