TMI Blog2018 (12) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Disputes Act, 1947 notifying a Tribunal to decide the issue within a time frame. The question was as to whether the Tribunal had become functus officio after the period had lapsed. The facts of the present case are entirely different since the case on hand is a case where there is exercise of statutory powers under Section 220(2A) of the Act, which also contains conditions to be fulfilled by the assessee. - Writ Appeal No.2490 of 2018 & CMP.No.20200 of 2018 - - - Dated:- 16-11-2018 - Mr.Justice T.S. Sivagnanam And Mr.Justice N. Sathish Kumar For the Appellant : Mr.Mohan Parasaran, SC assisted by Mr.R.Parthasarathy Mr.A.S.Sriraman For the Respondent : Mrs.Hema Muralikrishnan, SSC JUDGMENT T.S.SIVAGNANAM, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act), the order accepting or rejecting an application of the assessee for waiver either in full or in part shall be passed within a period of twelve months from the end of the month, in which, the application is received. It is the further submission of the learned Senior Counsel that in the assessee's case, the application was presented on 22.2.2017, but no orders were passed within the stipulated period of twelve months. Therefore, the assessee is deemed to have been granted the claim and consequently, they will be entitled to the refund of any interest paid by them. 6. It is the further submission of the learned Senior Counsel appearing on behalf of the appellant that the respondent has become functus officio, as the period of tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal to decide the issue within a time frame. The question was as to whether the Tribunal had become functus officio after the period had lapsed. The facts of the present case are entirely different since the case on hand is a case where there is exercise of statutory powers under Section 220(2A) of the Act, which also contains conditions to be fulfilled by the assessee. 10. The decision in the case of Balasinor Nagrik Cooperative Bank Ltd., was rendered interpreting Section 36(1) of the Gujarat Cooperative Societies Act, 1961 and the Proviso specifically provides that the approval or disapproval of the Registrar shall be communicated to the society within a period of three months from the date of such submission and in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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