2000 (7) TMI 955

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..... 3Commercial Taxes Officer, Circle-I, Ratlam, under section 33(3) of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994. 2.. The petitioners have sought to impugne the demand as according to them it is contrary to the mandate of article 285(1) of the Constitution which prohibits imposition of any tax by the State Government against the Union of India. The respondents have, however, defended the imp....

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....een made parties mainly because the demand is raised against the railways owned by the Union of India and the demand is raised by an authority constituted by the State Government. In all most similar situation, the apex Court in Union of India v. State of Mysore AIR 1977 SC 127 held that jurisdiction of High Court to issue writ in such matters was not excluded by article 131. 4.. Coming to the im....