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TMI Blog2008 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ther any appeal had been filed against our final order; (b) whether any stay had been obtained from the appellate court and (c) in the event of no such stay having been obtained from the appellate court, why the final order was not being implemented. On 25-4-2008, the SDR submitted that the standing counsel for the Central Govt, had already been instructed to file appeal against the final order. It was also submitted that, as the period of limitation for such appeal was 180 days, some more time was left for the purpose. Upon hearing the SDR say so, we directed him to submit a report on 9-6-2008. However, on the appointed day, there was no sitting of this Bench. But nothing stood in the way of the SDR filing the report with the Registry. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The High Court has, in our view, rightly criticised this conduct of the Assistant Collectors and the harassment to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, in all probability, any appeal is yet to be filed. No material has been placed on record by the SDR to show that the CHA is being proceeded against under Regulation 20 ibid as enabled by this Tribunal. The conduct of the Department is writ large on these facts and circumstances and, but we restrain ourselves from making further comments. 4. After taking into account the observations made by the Hon ble Supreme Court in the case of Kamlakshi Finance Corporation (supra), we are of the view that the respondents should lose no time in implementing our final order. We direct the Commissioner to implement the final order by permitting the CHA to function in accordance with law within his jurisdiction from the earliest possible date, in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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