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TMI Blog2019 (8) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in reasoning cannot be understood in legal parlance as absence of reasons. It is a settled canon of legal jurisprudence that the Courts are vested with discretionary powers but such powers are to be exercised judiciously, equitably and in consonance with the settled principles of law. Whether or not, such judicial discretion has been exercised in accordance with the accepted norms, can only be reflected by the reasons recorded in the order impugned before the higher Court. Often it is said that absence of reasoning may ipso facto indicate whimsical exercise of judicial discretion - The Court cannot lose sight of the fact that a losing litigant has a cause to plead and a right to challenge the order if it is adverse to him. Opinion of the Court alone can explain the cause which led to passing of the final order. Whether an argument was rejected validly or otherwise, reasoning of the order alone can show. To evaluate the submissions is obligation of the Court and to know the reasons for rejection of its contention is a legitimate expectation on the part of the litigant. The court should provide its own grounds and reasons for rejecting claim/prayer of a party whether at the very ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the amount of ₹ 42,00,000/- i.e. the value of the goods used in replacement under warranty and AMC. The Assessing Authority has taxed the turn over on spare part holding that the same was used while execution of AMC. 7. Aggrieved by the assessment orders, the revisionist preferred appeals under Section 19 of the Trade Tax Act before the Joint Commissioner (Appeal)-3, Trade Tax, Lucknow, which were dismissed by means of orders dated 20.10.2004 and 19.01.2005 and subsequently, the second appeals filed by the revisionist assailing the aforesaid orders passed by the Joint Commissioner (Appeals) which were also dismissed by the orders dated 08.12.2005 and 21.05.2007, passed by the Trade Tax Tribunal Bench-I, Lucknow (hereinafter referred to as "the Tribunal"), which orders are impugned in the instant revisions. 8. Perusal of the orders passed by the Tribunal would reveal that the Tribunal has discussed the entire factual aspects of the matters relating to the AMC as well as Warranty and the system adopted by the revisionist in this regard. After discussion the entire factual matrix of the cases the Tribunal has dismissed the appeals only by stating that it agrees wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substitute subjectivity by objectivity. Absence of reasons renders the order indefensible/unsustainable particularly when the order is subject to further challenge before a higher forum. [Vide Raj Kishore Jha Vs. State of Bihar & Ors. AIR 2003 SC 4664; Vishnu Dev Sharma Vs. State of Uttar Pradesh & Ors. (2008) 3 SCC 172; Steel Authority of India Ltd. Vs. Sales Tax Officer, Rourkela I Circle & Ors. (2008) 9 SCC 407; State of Uttaranchal & Anr. Vs. Sunil Kumar Singh Negi AIR 2008 SC 2026; U.P.S.R.T.C. Vs. Jagdish Prasad Gupta AIR 2009 SC 2328; Ram Phal Vs. State of Haryana & Ors. (2009) 3 SCC 258; Mohammed Yusuf Vs. Faij Mohammad & Ors. (2009) 3 SCC 513; and State of Himachal Pradesh Vs. Sada Ram & Anr. (2009) 4 SCC 422]. 33.Thus, it is evident that the recording of reasons is principle of natural justice and every judicial order must be supported by reasons recorded in writing. It ensures transparency and fairness in decision making. The person who is adversely affected may know, as why his application has been rejected." 12. Non recording of reasons, non consideration of admissible evidence or consideration of inadmissible evidence renders the order to be unsustainable. Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of a sound judicial system; reasons at least sufficient to indicate an application of mind to the matter before Court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made; in other words, a speaking-out. The "inscrutable face of the sphinx" is ordinarily incongruous with a judicial or quasi-judicial performance." 14. Following this very view, the Supreme Court in the case of State of Rajasthan v. Rajendra Prasad Jain, (2008)15 SSC 711 has stated that "reason is the heartbeat of every conclusion, and without the same it becomes lifeless." 15. Providing of reasons in orders is of essence in judicial proceedings. Every litigant who approaches the Court with a prayer is entitled to know the reasons for acceptance or rejection of such request. Either of the parties to the lis has a right of appeal and, therefore, it is essential for them to know the considered opinion of the Court to make the remedy of appeal meaningful. It is the reasoning which ultimately culminates into final decision which may be subject to examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eper thoughts, and the other could be disposed of easily but in either cases, reasons they must have. While speaking about purpose of the judgment, she said, 'The first matter to consider is the purpose of the judgment. To my mind there are four purposes for any judgment that is written:- (1) to clarify your own thoughts; (2) to explain your decision to the parties; (3) to communicate the reasons for the decision to the public; and (4) to provide reasons for an appeal Court to consider.' 18. Clarity of thought leads to proper reasoning and proper reasoning is the foundation of a just and fair decision. In Alexander Machinery (Dudley) Ltd. v. Crabtree 1974 ICR 120 (NIRC), the Court went to the extent of observing that 'Failure to give reasons amounts to denial of justice'. Reasons are really linchpin to administration of justice. They are the link between the mind of the decision-taker and the controversy in question. To justify our conclusion, reasons are essential. Absence of reasoning would render the judicial order liable to interference by the higher court. Reasons are the soul of the decision and its absence would render the order open to judicial chas ..... 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