https://www.taxtmi.com/caselaws?id=42412 Where a special statute makes the Commissioner's decision final subject only to appeal to a designated tribunal, and the statute does not expressly provide a further revision, the High Court's revisional jurisdiction is excluded by necessary implication. The U.P. Sales Tax Act, 1948 was read as creating a distinct appellate scheme for orders under Section 35, with the Tribunal as the final appellate forum in such matters. The Commissioner's decision under Section 35 was treated as quasi-judicial, but that did not create an additional revisional remedy. The High Court's writ jurisdiction under Article 226 remained unaffected, though no revision lay. en-us Thu, 02 Feb 1989 00:00:00 +0530 Thu, 24 Jul 2014 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42412 Where a special statute makes the Commissioner's decision final subject only to appeal to a designated tribunal, and the statute does not expressly provide a further revision, the High Court's revisional jurisdiction is excluded by necessary implication. The U.P. Sales Tax Act, 1948 was read as creating a distinct appellate scheme for orders under Section 35, with the Tribunal as the final appellate forum in such matters. The Commissioner's decision under Section 35 was treated as quasi-judicial, but that did not create an additional revisional remedy. The High Court's writ jurisdiction under Article 226 remained unaffected, though no revision lay. Case-Laws VAT and Sales Tax Thu, 02 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42412