1961 (3) TMI 82

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....artments, appears in support of the writ petition on behalf of the State of Punjab against the order of the Financial Commissioner. Let notice for actual date go to the Financial Commissioner so that he may, if he so desires, file a written statement. As the question of competency or the desirability of a petition under Article 226 of the Constitution on behalf of the State against one of its own officers is of some importance, it is, in my view, a fit case to be heard and disposed of by a larger Bench. I would accordingly direct that the papers be laid before my Lord the Chief Justice for constituting a larger Bench, if thought fit. In pursuance of the abovesaid order of reference the case came on for hearing before the Division Bench c....

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....e petitioner has an adequate and effective alternative legal remedy and, therefore, this Court should not in the exercise of its discretionary powers under Articles 226 and 227 of the Constitution interfere with the impugned order of the Financial Commissioner, nevertheless our attention at the Bar has been drawn to section 22 of the Punjab General Sales Tax Act (46 of 1948), which provides for a reference to the High Court of any question of law arising out of an order passed under section 21 of the above Act. We have also been referred to section 22 of the Pepsu General Sales Tax Ordinance (33 of 2006 Bk.), which contains similar provisions for a reference to the High Court. The contractor-firm, respondent No. 1, has, however, pleaded in ....