Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Jurisdiction: Jurisdiction of courts to issue a mandate to legislate an Act |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Jurisdiction: Jurisdiction of courts to issue a mandate to legislate an Act and to make subordinate legislation in a particular manner - Scope of - Assessment order - Sales tax exemption not granted to respondent - Challenged - High Court held that the wordings of central excise notification be read into .the sales tax notification issued by the State Government - Held: The exclusive domain of legislation is with the legislature - Subordinate legislations are framed by the executive - The judiciary has been vested with the power to interpret the said legislations and to give effect to them - It is always appropriate for each of the organs to function within its domain - It is inappropriate for the courts to issue a mandate to legislate an Act and to make subordinate legislation in a particular manner - In the instant case, High Court had directed the subordinate legislation to substitute wordings in a particular manner, thereby assuming to itself the role of a supervisory authority, which is not a power vested in the High Court - Exemption clauses should be strictly interpreted - Since High Court exceeded its jurisdiction in passing the said order and in issuing the directions for inserting certain additional words into notification of exemption issued by the Uttar Pradesh Government, the judgement by the High Court and a/so by the Tribunal are set aside - Matter remitted to the First Appellate Court for consideration afresh - Sales tax - Interpretation of statutes - Administrative law - Doctrines/Principles of separation of powers - Legislation. |
Judge | N/A |
Neutral Citation | 2011 INSC 318 |
Petitioner | State Of U.p. And Ors. |
Respondent | M/s. Mahindra And Mahindra Ltd. |
SCR | [2011] 5 S.C.R. 509 |
Judgement Date | 2011-04-20 |
Case Number | 3405 |
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