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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 ..... ronouncement all the members of the Bench are not available, on account of any of them having demitted office, the Bench as constituted and the Bench that heard the matter does not exist and cannot, therefore, pronounce the judgment. The decision may be unanimous or a split decision that will not mean that apart from the majority members other members may not even decide the matter. Appeal allowed. - VAT Appeal No. 16 of 2017(O&M) - - - Dated:- 22-3-2018 - MR. S.J.VAZIFDAR, CJ. AND MR. AVNEESH JHINGAN, J. For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Mamta Singla Talwar, Deputy Advocate ORDER AVNEESH JHINGAN, J. This appeal has been filed against the order dated 24.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Haryana VAT Act seeking a clarification whether Aluminium Phosphide (Celphos) was covered under entry 38B of Schedule-B appended to the Haryana VAT Act i.e. Pesticides, weedicides, insecticides used for plants only . Schedule 'B' deals with tax free goods. The State Government on 03.09.2012 held that Celphos is not covered under Entry 38B of Schedule- B. The order was challenged in appeal before the Haryana Tax Tribunal. 5. For the purpose of this appeal, what is relevant is that the appeal was heard by a five member Bench. The judgment was reserved. On 23.01.2013 one of the members retired. The remaining four members passed the order dated 25.04.2013 dismissing the appeal. The appellants review application before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the remaining four members pronounced the order. The question is whether they could have done so. We have answered the question in the negative. Under section 57(1), the State Government constitutes a Tribunal for the purpose of performing such functions and exercising such powers as may be assigned to or conferred on, the Tribunal by under this Act . Under the Act, the Tribunal inter-alia hears and decides appeals including appeal against clari9fication issued by the Government. In this regard, a reference to Section 56 is sufficient. 56 ( 3)The State Government may, if it considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the levy, assessment and collection of tax or for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter independently. Their decisions, however, are decisions as members of the Bench. Thus till the last moment, namely, till the decision is pronounced it is always open to a member to change his view. One of the circumstances in which a view can be changed at any given point of time is after discussions with the other members of the Bench. If, therefore, at the time of pronouncement, one of the members ceases to be a member of the Tribunal, the opportunity to do so also ceases. It is axiomatic that if at the time of pronouncement all the members of the Bench are not available, on account of any of them having demitted office, the Bench as constituted and the Bench that heard the matter does not exist and cannot, therefore, pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment . 12. Now up to the moment the judgment is delivered Judges have the right to change their mind. There is a sort of locus poenitentioe , and indeed last minute alterations often do occur. Therefore, however much a draft judgment may have been signed beforehand, it is nothing but a draft till formally delivered as the judgment of the court. Only then does it crystallise 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xx xx 14. As soon as the judgment is delivered, that becomes the operative pronouncement of the court. The law then provides for the manner in which it is to be authenticated and made certain. The rules regarding this differ but they do not form the essence of the matter and if there is irregularity in carrying them out it is curable. Thus, if a judgment happens not to be signed and is inadvertently acted on and executed, the proceedings 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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