9911796707
TMI Blog2001 (8) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... he judgment and put the date as 13th September, 2000, mentioning the designation below the name as Member, Trade Tax Tribunal, Peeth Pratham (Bench-1), Kanpur, while the other member has signed the same judgment putting the date as 28th August, 2000, and mentioning the designation below the name as Member, Trade Tax Tribunal, Faizabad Peeth (Faizabad Bench), Faizabad. 4.. The court has perused the impugned order passed in Second Appeal Nos. 53 of 2000 and 60 of 2000 (assessment year 1998-99) M/s. Sonali Trading Co., Galla Mandi, Sultanpur v. Commissioner of Trade Tax, Uttar Pradesh). 5.. After the operative part of the order, the designation and the dates mentioned by learned Members, Appellate Tribunal are given as under: Sd/13th Sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cknow, and he shall exercise concurrent jurisdiction over all circles in Uttar Pradesh and may recall any case for hearing by himself. (2) The headquarters and jurisdiction of other single member benches, referred to in clause (a) of sub-section (10), of section 10, shall be such as the State Government may, from time to time, in consultation with the President, notify. (3) The President, may, from time to time, constitute benches of two or more members, and specify the jurisdiction and place of sitting of such benches, as he may consider necessary. (4) In every bench of two or more members, the number of members from each of the sources referred to in clauses (a) and (b) of sub-section (1) of section 10 shall, as far as practicable, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of by a bench of three members. (d) The President may, if he so thinks fit- (i) direct an appeal to be heard and decided by a larger bench; (ii) transfer an appeal from one bench to another bench. (e) In a case before a bench consisting of two or more members any order other than an order finally disposing of the case may be passed by any one of the members constituting the bench. ................. (11) The place of sitting and procedure of, and the manner of presenting appeals and other documents to the Tribunal shall, subject to the rules, be such as the Tribunal may deem fit to adopt. (12) The decision of case heard by a bench, shall be in accordance with the opinion of the majority. Where the members are equally div ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id judgment. 12.. In the instant matter, there are two dates mentioned in the judgment under the signatures of each member of the Tribunal which shows that the date of pronouncement of judgment by one member is different and by another member is different. 13.. In this regard, the case of Surendra Singh v. State of U.P. reported in AIR 1954 SC 194, in which honourable Supreme Court has relied upon the judgment of the Calcutta High Court consisting of nine Judges in the year 1867 in the case of Mahomed Akil v. Asadunnissa Bibee, 9 WR 1 (FB) (B), is liable to be perused. In that case honourable Peacock, C.J. pointed out at page 30 as under: "The mere arguments and expressions of opinion of individual Judges who compose a court, are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then does it crystallize into a full fledged judgment and become operative. It follows that the Judge who "delivers" the judgment or causes it to be delivered by a brother Judge, must be in existence as a member of the court at the moment of delivery so that he can, if necessary, stop delivery and say that he has changed his mind. There is no need for him to be physically present in court but he must be in existence as a member of the court and be in a position to stop delivery and effect an alteration should there be any last minute change of mind on his part. 16. The honourable Supreme Court in the case of Surendra Singh AIR 1954 SC 194 considered the decision of nine Judges bench of Calcutta High Court and held that all nine Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Tribunal and the interim orders passed in the appeals shall also become effective henceforth. 18.. Since the revision has been decided, no interim order as prayed can be passed but as the judgment and order passed by Member of Trade Tax Tribunal has been set aside, the appeals before the Tribunal shall remain pending and shall be deemed to have been pending with all interim orders which were in existence during pendency of the appeals earlier before this decision, till the same are redecided. The parties shall appear before the Trade Tax Tribunal on 3rd September, 2001. 19.. A copy of this order will be supplied to the learned counsel for the parties, on payment of usual charges. 20.. A copy of this order shall also be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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