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2007 (9) TMI 596 - ALLAHABAD HIGH COURTWhether the notice under section 21 of the Act was issued before obtaining the approval from the Additional Commissioner and if it is so, what is its effect? Held that:- A perusal of the order of the Tribunal reveals that the Tribunal has not adjudicated issue No. 1 as directed by this court, though the Tribunal has held that the sanction has been granted by the Additional Commissioner on August 23, 2002, but the Tribunal completely failed to record the finding that whether any notice under section 21 of the Act has been issued after the grant of sanction by the Additional Commissioner on August, 23, 2002. The Tribunal has also not considered the effect of the issuance or non-issuance of the notice after the sanction granted by the Additional Commissioner. In view of the above the order of the Tribunal is illegal and liable to be set aside. It is not fair on the part of the Tribunal to ignore or avoid to follow the direction given by this court. If the court gives any direction to the Tribunal it should be strictly followed without any fail. A legal duty is cast on the Tribunal to comply with the direction of the court. The issue No. 1 which was directed to be decided goes to the root of the matter. The question involving jurisdiction and validity of the proceeding under section 21 of the Act ought to have been decided with all seriousness. Revision allowed.
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