9911796707
TMI Blog2009 (9) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 73 of 1997 filed by respondent No. 2 but only regarding the contention of respondent No. 2 that the Commissioner and the Tribunal ought to have given prospective effect to the order of the Commissioner under section 52(2) of the Act. We make it clear that the points already decided in rectification application No. 73 of 1997 shall stand concluded and would not be reopened, but on remand the Tribunal would only consider the issue regarding prospective effect to be given to the order of the Commissioner under section 52(2) of the Act. The Tribunal shall consider the same independently and without being in any way influenced by any of the observations in the impugned order dated February 28, 2002 which is hereby set aside. - Writ Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 73 of 1997 before the Tribunal for modification/correction of the order. By an order dated December 19, 1998, the Tribunal rejected the rectification application. Respondent No. 2 then filed another application, bearing Misc. Application No. 171 of 2001 on December 8, 2001 alleging therein that one of the points raised by respondent No. 1 in the original appeal as well as the rectification application, namely, giving of prospective effect to the order of the Commissioner was not considered and decided by the Tribunal and, therefore, the Tribunal should consider the same and grant prospective effect to the order of the Commissioner. That application was made on December 8, 2001. By an order dated February 28, 2002, the Tribunal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Thus, the Commissioner was specifically conferred a power to make his decision prospective. Order passed by the Commissioner is appealable to the Tribunal under section 55 of the Act. Section 62(1) of the Act confers a power on the Commissioner to rectify any mistake apparent from the record either on his own motion or on the same being brought to his notice by any person affected by such order. Subsection (2) of section 62 confers the same power on the Tribunal as that of the Commissioner for rectification of a mistake in its order. Thus, the Tribunal has a power to rectify any mistake in its order. However, the section itself provides that the power of rectification can be exercised within two years. In the present case, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. Such a ground is also found in the appeal memo, a copy of which is handed over to us. However, that ground was not dealt with by the Tribunal at all in its order dated June 21, 1997. Perhaps, this happened because the Tribunal had heard and disposed of the two appeals, one filed by the respondent and the other filed by Johnson Johnson, by a common order and therefore only the common point raised in the two appeals were considered by the Tribunal. The specific ground of giving prospective effect to the order of the Commissioner was not considered by the Tribunal. Two separate rectification applications, one bearing No. 73 of 1997 by respondent No. 2 and another bearing No. 71 of 1997 by Johnson Johnson Ltd. filed before it, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the order of the Commissioner under section 52(2) of the Act. We make it clear that the points already decided in rectification application No. 73 of 1997 shall stand concluded and would not be reopened, but on remand the Tribunal would only consider the issue regarding prospective effect to be given to the order of the Commissioner under section 52(2) of the Act. The Tribunal shall consider the same independently and without being in any way influenced by any of the observations in the impugned order dated February 28, 2002 which is hereby set aside. For these reasons, rule is made absolute to the extent indicated above. The impugned order dated February 28, 2001 is set aside. However, the matter is remanded back to the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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