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What is Ujjam Bai v. State of UP: 1962 Case Summary about?

The Supreme Court held that: 1) An order of assessment made by a statutory tax authority that is intra vires (within the scope of authority granted by statute) cannot be challenged under Article 32 solely on the grounds that it is based on an erroneous interpretation of a statutory provision. 2) The validity of such an intra vires order cannot be questioned through a petition under Article 32 of the Constitution. 3) The Court overruled an earlier decision that had allowed challenges to intra vires order

Author

Ishita Goyal

Language

EN