2019 (5) TMI 1939

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..... HELD THAT:- The settlement commissioner ought to have adverted to the emphasis laid upon the revenue neutrality in the submission and it was expected of giving its reason thereon, lack thereof would prima facie amounts to non application of mind qua the prayer for settlement on the permissible ground. By ad-interim-relief, the respondents shall be restrained from taking any precipitative actio .....

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..... he settlement commission dated 20.12.2018 vulnerable. The counsel invited Court's attention to the reasoning part of the settlement commission to support his case. We are of the prima facie view that the settlement commissioner ought to have adverted to the emphasis laid upon the revenue neutrality in the submission and it was expected of giving its reason thereon, lack thereof would p .....

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