Home Case Index All Cases Wealth-tax Wealth-tax + HC Wealth-tax - 2009 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 512 - PUNJAB AND HARYANA HIGH COURTOrder of the tribunal - recall of earlier oder - rectification - Valuation of residential property - Classification - appellant is an individual and belongs to the royal family of Maharaja Ranjit Singh of Patiala - held that:- Tribunal has not proceeded on a sound reasoning. It amounts to blowing hot and cold in the same breath. - The Tribunal has recorded "we do not find any merit in the submissions of the learned counsel that there was contradiction in the findings recorded by the Tribunal in paragraphs 2.7 and 2.9 of its order". We cannot endorse this line of reasoning. The same paragraphs of the order dated October 21, 1998, were found to be contradictory by the same Bench of the Tribunal in its order dated February 1, 2002 and it changes its view on February 4, 2003, by stating that there was no contradiction.The approach adopted by the Tribunal in the impugned order smacks of review of the earlier order passed on February 1, 2002. There is no express power of review and therefore the impugned order is not sustainable in the eyes of law. We are further of the view that the Tribunal should have made efforts to reconcile paragraphs 2.7 and 2.9 figuring in the order dated October 21, 1998, instead of writing a perfunctory order. We wish that the Tribunal should have applied its mind closely to the whole controversy and had creased out paragraphs 2.7 and 2.9 in the order dated October 21, 1998. - Matter remanded back to tribunal.
|