9911796707
TMI Blog1997 (11) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... red on handloom or pitloom are exempt from sales tax under Entry 18 of the notification dated 31-1-1985. There was a specific direction on the authorities to dispose of the said appeal in the light of the findings and observations recorded in the said judgment. When the matter went back to the Tribunal to give effect to the judgment of the High Court, the Tribunal instead of giving effect to the said judgment sat on the High Court s order by passing an order contrary to the judgment of the High Court. The Tribunal took the stand that the pile durries was not covered under Item No. 18 of the said notification dated 7-9-1981 but it came under Item No. 13 of the notifications dated 7-9-1981. According to the Tribunal the matter was not brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. The Tribunal under Section 11(8) of the Act was only authorised to give effect of the High Court order and not to sit on judgment of the High Court s order. This was an attempt by the Tribunal to find fault with the order of the High Court. The Supreme Court in the case of Union of India v. Kamlakshi Finance Corporation Limited - 1991 (55) E.L.T. 433 (S.C.) = AIR 1992 SC 711 had stated the principle of judicial discipline required that the order of the Higher judicial authority should be followed by the subordinate authority. 4. In another judgment of the Supreme Court reported in Sri Barada-kanta Misra v. Shri Bhimsen Dixit - AIR 1972 SC 2466 has observed as follows : Under Article 227 it has jurisdiction over all courts and tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disastrous impact. It is circulated not only to undermine the constitutional authority and respect of the High Court generally, but is also likely to suvert the rule of law and in engender harrassing uncertainty and confusion in the administration of law. 6. Relying on the aforesaid decisions of the Supreme Court I hold that the Tribunal has flagrantly disobeyed the orders of this Court and have attempted to undermine the constitutional authority in respect of the High Court. However, taking a lenient view of this matter I do not issue a rule of contempt against the learned members and only warn the learned members that in future no such indiscipline or impropriety should be shown by them in Sr. Judicial matters. The Tribunal under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
