TMI Blog2015 (3) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... and bad order, which has been passed in flagrant violation of statutory provision. It is not a case, where things cannot be restored or where restitution is impossible. This Court while entertaining the writ petition did not grant any interim order to petitioner. For that reason alone petitioner cannot be made to suffer. It is well established that actus curae neminem gravabit. Therefore, the mere fact that impugned orders have been given effect to would make no difference as the said orders are patently illegal for the reason as the entire procedure as contemplated in Section 245-D(4) of Act, 1961 has been completely overlooked by Settlement Commission, as is evident from their own order and, therefore, the impugned orders are patently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r referred to as the Act, 1961 ). 4. The assessee-respondent no. 3 moved an application under Section 245-C of Act, 1961, which came to be referred to respondent no. 2. The proceedings before Settlement Commission were pending, whereupon the assessee came to this Court in Writ Petition No. 506 of 2008 and connected matters, wherein an order was passed on 18.03.2008 directing Settlement Commission to decide settlement application filed by assessee by 31st March, 2008. Pursuant thereto the impugned orders have been passed by Commission. It would be interesting to notice the observations made by Commission in para 4 and 5 of the order read as under: 4. This would involve more than 1500 assessments. The Settlement Commission deals only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... giving opportunity to parties, the Settlement Commission, under the garb of compliance of this Court's order, has passed orders of settlement without following the procedure prescribed in the statute which makes it obligatory upon the Settlement Commission to examine record and report of Commissioner, give opportunity to the parties, hear them and only thereafter pass an appropriate order. The entire procedure as contemplated in Section 245-D(4) of Act, 1961 has been completely overlooked by Settlement Commission, as is evident from their own order and, therefore, the impugned orders are patently illegal and nullity in the eyes of law. 7. Learned counsel appearing for respondent no. 3, however, contended that the assessee has already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivy Council in later decisions and such principle being in conformity to justice and fair play be followed. 9. In Gursharan Singh and others Vs. New Delhi Municipal Committee and others, AIR 1996 SC 1175, it has been held: In view of the legal maxim acts curiae neminem gravidity which means that an act of court shall prejudice no man, N.D.M.C. is justified in making a claim for interest over the arrears which have remained unpaid for more than 12 years because of the interim orders passed by this Court. This aspect of the matter has been examined by this Court in the case of Raj Kumar Dey and Ors. v. Tarapada Dey and Ors. [1988]1SCR118 . Although in the interim orders it has not been stated that in event of dismissal of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigation is not gambling yet there is an element of chance in every litigation. Unscrupulous litigants may feel encouraged to approach the Courts, persuading the Court to pass interlocutory orders favourable to them by making out a prima facie case when the issues are yet to be heard and determined on merits and if the concept of restitution is excluded from application to interim orders, then the litigant would stand to gain by swallowing the benefits yielding out of the interim order even though the battle has been lost at the end. This cannot be cannot be countenanced. 11. Therefore, the mere fact that impugned orders have been given effect to would make no difference as the said orders are patently illegal for the reasons discussed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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