Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 1957 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1957 (1) TMI 34 - SC - Indian LawsVires of s. 3(3) of the Assam Revenue Tribunal (Transfer of Powers) Act, 1948 (Assam Act No. 4 of 1948) and of the’ validity of the notification No. Rex. 184/52/39 issued by the Governor of Assam on July 5, 1955, in exercise of powers conferred on him by sub-a. (3) of a. 3 of the said Act appointing the Commissioner of Hills Division and, Appeals as, the appellate authority under the 1948 Act questioned Held that:- It cannot possibly be argued that the old 1946 Act tribunal, notwithstanding its abolition, continued to exist for the purpose of the 1948 Act, for subs. (2) of s. 7 quite clearly authorised the High Court and the Authority referred to in s. 3(3) but not the 1946 Act Tribunal to decide the appeals and applications for revision, which were pending before the old Assam Revenue Tribunal. It is clear that the tribunal was to sit in appeal over the decision of the Excise Commissioner and that by itself gives some indication that the person or persons to be appointed to the tribunal should have the requisite capacity and competency to deal with appeals from such high officials. We do not consider that there has been an excessive delegation of legislative power. The possibility of an appeal from the decision of the Commissioner of a Division coming up before the authority referred to in s. 3 (3) cannot in our opinion affect the validity of the Notification whereby the Commissioner of Hills Division and Appeals was appointed as the authority contemplated by s. 3 (3). At the highest it may be that the Commissioner of Hills Division and Appeals exercising the powers of the authority referred to under s. 3 (3) may be disqualified from entertaining appeals from his own order, but that does not affect his power to entertain appeals from the Excise Commissioner. Even that situation will not arise, for under r. 341 of the Excise Rules appeals arising out of cases decided in the excluded areas by the Commissioner of Hills Division and reseals would go to the Governor. In any event the drop not appear to be any repugnancy between the Notification and the so called principle or policy of a. 9 of the 1910 Act as regards the hearing of appeals from the decisions of the Excise Commissioner. In our opinion there is no substance in this point. Appeal allowed.
|