https://www.taxtmi.com/caselaws?id=127823 Section 4 of the U.P. Sales Tax (Validation) Act, 1958 was held invalid insofar as it required the High Court to reopen and effectively decide afresh proceedings under Article 226 in a mandated manner. The provision removed judicial discretion both on whether review should be granted and on the result after review, and this was beyond State legislative power because legislation under Article 245 cannot directly or indirectly curtail the High Court's constitutional powers under Article 226. To the extent the matter was treated as a civil proceeding, it also conflicted with the law governing review under the Civil Procedure Code. en-us Tue, 17 Mar 1959 00:00:00 +0530 Mon, 18 Mar 2013 16:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127823 Section 4 of the U.P. Sales Tax (Validation) Act, 1958 was held invalid insofar as it required the High Court to reopen and effectively decide afresh proceedings under Article 226 in a mandated manner. The provision removed judicial discretion both on whether review should be granted and on the result after review, and this was beyond State legislative power because legislation under Article 245 cannot directly or indirectly curtail the High Court's constitutional powers under Article 226. To the extent the matter was treated as a civil proceeding, it also conflicted with the law governing review under the Civil Procedure Code. Case-Laws VAT and Sales Tax Tue, 17 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127823