https://www.taxtmi.com/caselaws?id=103549 Authorities exercising jurisdiction under the U.P. Sales Tax Act cannot examine the constitutional validity of section 4-A(3), because vires questions lie outside statutory revision and remain fit for judicial review under article 226. Where a writ petition raises a challenge to the validity of a statutory provision, the existence of revision under the Act does not bar High Court scrutiny. The refusal to entertain the writ on that basis was erroneous, and the matter was remitted for disposal in accordance with law. en-us Tue, 08 Jan 1991 00:00:00 +0530 Sat, 07 Sep 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103549 Authorities exercising jurisdiction under the U.P. Sales Tax Act cannot examine the constitutional validity of section 4-A(3), because vires questions lie outside statutory revision and remain fit for judicial review under article 226. Where a writ petition raises a challenge to the validity of a statutory provision, the existence of revision under the Act does not bar High Court scrutiny. The refusal to entertain the writ on that basis was erroneous, and the matter was remitted for disposal in accordance with law. Case-Laws VAT and Sales Tax Tue, 08 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103549