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TMI Blog2018 (5) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... B appended to the Haryana VAT Act, 2003. The net result was that the product was not a tax free item. 2. The appellant has raised the following substantial questions of law: "(i) Whether on the facts and in the circumstances of the case, the ld. Tribunal was justified in holding that item in question, i.e. Aluminum Phosphide (commonly known as Celphos) is not pesticide used for protection of plants and thus, not covered by Entry 38B of Schedule-B appended to Haryana VAT Act 2003? (ii) Whether on the facts and in the circumstances of the case, the impugned order passed by the 4 members of the Tribunal is without authority of law as the matter has not been heard by the requisite number of members, as required under law?" 3. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of law. 6. Section 57 of the Haryana VAT Act reads as under:- "57. (1) The State Government may constitute a Tribunal to be called the Haryana Tax Tribunal consisting of three or more odd number of members including the Chairman as the State Government may appoint for the purpose of performing such functions and exercising such powers as may be assigned to, or conferred on, the Tribunal by or under this Act. (2) The functions of the Tribunal may be discharged by the members sitting in Benches of two or more members, as may be determined by the Chairman." As per Section 57 State Government may constitute a Tribunal which consists of three or more odd number of members including the Chairman. The functions of the Tribunal may be di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyed in the administration of this Act except an appellate authority, and all dealers affected there by shall observe and follow such order. (4) Every order issued under sub -section (3) shall be publicized simultaneously by uploading on the website www.haryanatax.com under the head "VAT orders". (5)If any person feels aggrieved by an order publicized under sub-section (4), he may at any time prefer an appeal against such order to the Tribunal and for this purpose the order shall be deemed to be an order passed under this Act: Provided that where an appeal is preferred against such order to the Tribunal, it shall be heard and decided by the fullmember Tribunal." As per Section 57, the Tribunal is to be constituted of three or more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Pradesh, 1954 SCR 330 where it was held as under: " 11. An important point therefore arises. It is evident that the decision which is so pronounced or intimated must be a declaration of the mind of the court as it is at the time of pronouncement. We lay no stress on the mode or manner of delivery, as that is not of the essence, except to say that it must be done in a judicial way in open court. But however it is done it must be an expression of the mind of the court at the time of delivery. We say this because that is the first judicial act touching the judgment which the court performs after the hearing. Everything else uptil then is done out of court and is not intended to be the operative act which sets all the consequences which fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assumed that those are still his views at the moment of delivery if he is alive and in a position to change his mind but takes no steps to arrest delivery. But one cannot assume that he would not have changed his mind if he is no longer in a position to do so. A Judge's responsibility is heavy and when a man's life and liberty hang upon his decision nothing can be left to chance or doubt or conjecture; also, a question of public policy is involved. As we have indicated, it is frequently the practice to send a draft, sometimes a signed draft, to a brother Judge who also heard the case. This may be merely for his information, or for consideration and criticism. The mere signing of the draft does not necessarily indicate a closed mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings consequent on it would be valid because the judgment, if it can be shown to have been validly delivered, would stand good despite defects in the mode of its subsequent authentication. .......(emphasis supplied)". The judgment though in a criminal matter applies to all matters. The judgment did not turn merely on the fact that the decision was rendered in a criminal matter. 12. The decision of Delhi High Court in case of Bharat Bijlee Limited Versus Commissioner of Trade and Taxes, 2016 (231) DLT 2, is clearly distinguishable. There the matter was heard by one member and decided by the same member and on a reading of the provisions of Delhi VAT Act, 2004, it was held that even if one member remains by virtue of the others being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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