M M T C LIMITED Vs. COMMISSIONER OF COMMERCIAL TAX
LAWS(SC)-2008-11-131
SUPREME COURT OF INDIA (FROM: MADHYA PRADESH)
Decided on November 03,2008

M.M.T.C.LIMITED Appellant
VERSUS
COMMISSIONER OF COMMERCIAL TAX Respondents

JUDGEMENT

- (1.) Leave granted.
(2.) Challenge in this appeal is to the judgment of a Division Bench of the Madhya Pradesh High Court dismissing the writ appeal filed by the appellant on the ground that it was not maintainable. The appeal was filed under Section 2(1) of the M.P. Uchacha Nyayalay (Khand Nyaypeth Ko Appeal) Adhiniyam, 2005 (hereinafter referred to as the 'Act'). It was held that the order was passed in exercise of power of superintendence under Article 227 of the Constitution of India, 1950 (in short the 'Constitution') against which the Letters Patent Appeal is not maintainable. The order of learned Single Judge was passed on 9.11.2005. Against the said order, special leave petition was filed which was disposed of by this Court by order dated 16.2.2006. We shall refer to the text of the order later. The High Court construed as if this Court has only waived the limitation for filing of Letters Patent Appeal and there was no direction to consider the case on merits.
(3.) Learned counsel for the appellant submitted that the order of this Court is very clear and the conclusions of the High Court that merely limitation was waived is contrary to the clear terms of the earlier order of this Court. Additionally it is submitted that the prayer in the Writ Petition was to quash the order passed by the Assistant Commissioner, Commercial Tax. That being so, the mere fact that the writ petition was styled under Article 227 of the Constitution is of no consequence. It is the nature of the relief sought for and the controversy involved which determines the Article which is applicable.;


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