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    <title>1991 (4) TMI 367 - KARNATAKA HIGH COURT</title>
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    <description>Under the Karnataka Entry Tax Act, 1979, revisional jurisdiction of the High Court is not available against an Appellate Tribunal order passed under section 14 because Chapter V creates a complete appeal-and-revision scheme and expressly permits High Court appeal only from section 15 orders. Revisional power must be conferred by statute and cannot be implied from the appellate structure. Any supervisory remedy, if available, would lie under Articles 226 and 227 of the Constitution, which were not invoked. The revisions were therefore not maintainable under the Act and were liable to be dismissed.</description>
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    <pubDate>Thu, 04 Apr 1991 00:00:00 +0530</pubDate>
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      <title>1991 (4) TMI 367 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=156203</link>
      <description>Under the Karnataka Entry Tax Act, 1979, revisional jurisdiction of the High Court is not available against an Appellate Tribunal order passed under section 14 because Chapter V creates a complete appeal-and-revision scheme and expressly permits High Court appeal only from section 15 orders. Revisional power must be conferred by statute and cannot be implied from the appellate structure. Any supervisory remedy, if available, would lie under Articles 226 and 227 of the Constitution, which were not invoked. The revisions were therefore not maintainable under the Act and were liable to be dismissed.</description>
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      <pubDate>Thu, 04 Apr 1991 00:00:00 +0530</pubDate>
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