9911796707
TMI Blog2013 (2) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in respect of entitlement of the appellant to claim input-tax credit of the tax paid on purchase of such petrol/diesel. The State Government clarified on October 13, 2008 vide order annexure A5 that the appellant is not entitled to claim input-tax credit on purchase of such petrol/diesel mainly for the reason that there is no specific mention of price of petrol/diesel in the sale invoices. The appellant filed an appeal against the said clarification before the Haryana Tax Tribunal (for short, "the Tribunal"). The said appeal was initially heard by the Tribunal of a Bench comprising of Ms. Amarjeet Sachdeva, Shri Yudhavir Singh and Shri Karamvir Saini. It is categorical assertion of the appellant that two Members accepted the appeal holding that the appellant is entitled to input-tax credit vide order dated April 4, 2011 (annexure A7), which was dictated, typed and signed by two Members, but the third Member, Shri Karamvir Saini, neither signed the order nor did he write a dissenting order before his retirement. Thereafter, the appeal was fixed for rehearing before the Tribunal of a Bench comprising of Shri Yudhavir Singh, Ms. Amarjeet Sachdeva and Shri Subhash Kaushik. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over some matter, the decision shall be the decision of the majority of the Members, if there be a majority, but if the Members are equally divided they shall state the point or points on which they differ, and the case shall be heard by the full-Member Tribunal or by a larger Bench of three of other odd number of members of the Tribunal and such point or points shall be decided according to the decision of majority of the members of the Tribunal. ..." Haryana Tax Tribunal Regulations, 2004 "18. Order Every order of the Tribunal shall be in writing. 19. Communication of order The Tribunal shall announce the order in the presence of the parties or communicate the order to the assessees, the State representative and the authority from whose order the appeal was preferred." On the other hand, Ms. Talwar has argued that unless the order is communicated, the order passed by the majority Members of the Tribunal cannot be said to be a legally binding order, as such order was never put in the course of transmission. She relies upon a judgment of the Supreme Court reported as State of Punjab v. Amar Singh Harika AIR 1966 SC 1313. It is also contended that the appellant is estopped to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovides that the court, after the case has been heard, shall pronounce judgment in an open court either at once, or as soon thereafter as may be practicable, and when the judgment is to be pronounced on some future day, the court shall fix a day for that purpose of which due notice shall be given to the parties or their pleaders. Sub-rule (3) provides that the judgment may be pronounced by dictation in an open court to a shorthand writer [if the Judge is specially empowered (sic by the High Court) in this behalf]. The proviso thereto provides that where the judgment is pronounced by dictation in open court, the transcript of the judgment so pronounced shall, after making such corrections as may be necessary, be signed by the judge, bear the date on which it was pronounced and form a part of the record. Rule 3 provides that the judgment shall be dated and signed by the Judge in open court at the time of pronouncing it and when once signed, shall not afterwards be altered or added to save as provided by section 152 or on review. Thus, where a judgment is reserved, mere dictation does not amount to pronouncement, but where the judgment is dictated in open court, that itself amounts to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing. Everything else up till then is done out of court and is not intended to be the operative act which sets all the consequences which follow on the judgment in motion. Judges may, and often do, discuss the matter among themselves and reach a tentative conclusion. That is not their judgment. They may write and exchange drafts. Those are not the judgments either, however heavily and often they may have been signed. The final operative act is that which is formally declared in open court with the intention of making it the operative decision of the court. That is what constitutes the 'judgment'. ... 14. As soon as the judgment is delivered, that becomes the operative pronouncement of the court. The law then provides for the manner in which it is to be authenticated and made certain. The rules regarding this differ but they do not form the essence of the matter and if there is irregularity in carrying them out it is curable. Thus, if a judgment happens not to be signed and is inadvertently acted on and executed, the proceedings consequent on it would be valid because the judgment, if it can be shown to have been validly delivered, would stand good despite defects i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
