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TMI Blog2003 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... r and remanded back the matter for passing fresh reassessment order after verifying the facts from the books of account, vide order dated May 29, 1995. Aggrieved against the aforesaid order the petitioner filed two appeals namely, Second Appeals Nos. 249 of 1995 and 250 of 1995 for the assessment years 1986-87 and 1987-88 respectively and obtained stay order dated July 10, 1995 from the Trade Tax Tribunal staying further proceeding consequent to the remand order passed by the first appellate authority. 3.. The aforesaid two appeals are pending since, 1995. It has been mentioned in the impugned order of the Tribunal that hearing of the appeal at the instance of the petitioner is being adjourned for one reason or the other, has been adjourned for 14 times. It appears that the Tribunal being fed-up with the successive adjournments even then allowed adjournment by the impugned order and fixed hearing of the appeals on June 9, 1993. But the Tribunal vacated the earlier stay order granted in favour of the petitioner. The petitioner is aggrieved against the vacation of stay order. 4.. Heard Sri Rakesh Ranjan Agarwal, in support of the petitioner and Sri Bipin Kumar Pandey, learned Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969] 71 ITR 815; AIR 1969 SC 430 (Income-tax Officer v. M.K. Mohammed Kunhi)(sic). Relevant portion of the judgment is quoted below: "It is a firmly established rule that an express grant of statutory power carries with it by necessary implication the authority to use all reasonable means to make such grant effective (Sutherland Statutory Construction, third edition, articles 5401 and 5402). The powers which have been conferred by section 254 on the Appellate Tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective. In Domat's Civil Law (Cushing's edition, volume 1), at page 88, it has been stated: 'It is the duty of the Judges to apply the laws, not only to what appears to be regulated by their express dispositions, but all the cases where a just application of them may be made, and which appear to be comprehended either within the consequences that may be gathered from it.' Maxwell on Interpretation of Statutes, eleventh edition, contains a statement at page 350 that 'Where an Act confers a jurisdiction, it impliedly also g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal on such terms and conditions as may be deemed fit. It was submitted by learned Standing Counsel that the Tribunal while granting adjournment may impose such terms and conditions as it may deem fit. 11.. In reply thereto it was submitted by the learned counsel for the petitioner that the aforesaid Regulations are not statutory and these Regulations have been adopted by the Tribunal in exercise of powers conferred by sub-section (11) of section 10 of U.P. Trade Tax Act, 1948 as amended from time to time. It was also submitted by counsel for the petitioner that the words "such terms and conditions" will not give power to the Tribunal to vacate the stay order granted by the Tribunal earlier. I am afraid that none of the contentions of counsel for the petitioner has any merit. Without entering into the controversy whether the said Regulations are statutory or not, the said Regulations have been adopted by the Tribunal for hearing and disposal of the appeal. These rules were framed for adopting uniform practice by all the Tribunals in the State as regards the manner of disposal of appeals. 12.. Supreme Court in AIR 1984 SC 363 (B.S. Minhas' v. Indian Statistical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he stay order is that the assessing authority will be obliged to undertake reassessment proceeding, which is not likely to be concluded in a day or two. 15.. It has been held in the following cases that fresh orders passed after remand by the assessing authorities are dependent on the assumption that they had valid jurisdiction to make the assessment on the assessee. The necessary conclusion is as soon as the remand order is set aside, the order passed by the assessing authority in pursuance of remand order automatically becomes non est. (1) 1984 UPTC 1122 (Ameer Chand Singh v. Commissioner of Sales Tax). (2) 1998 Revenue Decision 232 (Lalta Prasad v. Deputy Director of Consolidation). 16.. The counsel for the petitioner contended that stay order of at least six weeks should be granted. I am not prepared to accept the said contention of counsel for the petitioner. The writ petition is a discretionary remedy. This discretion cannot be exercised in favour of a person who has abused the stay order. 17.. Learned counsel for the petitioner has placed reliance upon following cases: (1) 1987 UPTC 1370 (Taj cutlery and Allied Agencies v. Commissioner of Sales Tax) (2) 1988 UPTC 658 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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