2014 (2) TMI 1141 - HC - VAT and Sales Tax

Jurisdiction 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.

Summary

Issues:
Petition seeking direction to execute Sales Tax Tribunal's order.

Analysis:
The petitioner sought direction to execute the Sales Tax Tribunal's order, claiming it was in their favor but not being implemented. The High Court considered whether the Tribunal could execute its order in the absence of an explicit provision granting such power. Reference was made to a Supreme Court judgment emphasizing that courts or Tribunals must possess the power to execute their own orders. The principle was reiterated that a statutory Tribunal empowered to adjudicate disputes and issue orders also has the authority to implement its orders, even if not explicitly stated in the relevant Act. The Court highlighted the necessity of granting implied powers to ensure the effectiveness of orders, citing relevant legal principles and case law to support the Tribunal's jurisdiction to execute its own orders.

The High Court concluded that the Tribunal indeed had the jurisdiction to execute its own orders based on the legal principles discussed. Consequently, the petitioner was advised to seek remedy by approaching the Tribunal itself for execution. The petition was disposed of in accordance with the legal position established, affirming the Tribunal's authority to enforce its orders effectively.