Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1141 - HC - VAT and Sales TaxJurisdiction of Tribunal - Execution of own order - Held that:- It is well-settled that the cardinal principle of interpretation of statute is that courts or Tribunals must be held to possess power to execute their own order. - It is also well-settled that a statutory Tribunal which has been conferred with the power to adjudicate a dispute and pass necessary order has also the power to implement its order. Further, the Act which is a self-contained code, even if it has not been specifically spelt out, must be deemed to have conferred upon the Tribunal all powers in order to make its order effective. - Tribunal has the jurisdiction to execute its own order. - Decided in favour of assessee.
|