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2005 (9) TMI 65 - HC - Income TaxOrder of the Central Administrative Tribunal - no Government order or administrative order can override the statutory provision or statutory Rule - "In law if an executive instruction is contrary to statutory rules, the rules will prevail and not the executive instructions." - In our opinion, no Government Order can override the statute or statutory rule. The Income-tax Act as well as the rules made thereunder (which have been quoted above) clearly give the power to the President to decide the place of sitting of the Members including the Senior Vice-President and Vice-President of the Tribunal. If this position is not accepted, then there will be total chaos because every Senior Vice-President, Vice-President or Member can themselves choose where they will have to sit. - Tribunal has stated that there is implied admission on the part of the President of the Income-tax Appellate Tribunal that the headquarters of the Senior Vice-President is at Delhi. In our opinion, there is no question of admission or estoppel against the statute - We set aside the impugned order of the Central Administrative Tribunal,
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