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TMI Blog1968 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... turing and sale of various kinds of paper at its factory at Birjrajnagar in the district of Sambalpur in the State of Orissa. In particular, it manufactures packing and wrapping paper , printing and writing paper and machine glazed paper popularly known as M.G. Poster paper . Upto February 28, 1961, the date on which the Finance Bill of that year was introduced in Parliament, printing and writing paper and packing and wrapping paper were subject to excise duty at the rate of 22 np per kilogram, though the former was chargeable under Item 17(3) and the latter under Item 17(4) of the First Schedule to the Act. The Finance Act of 1961 raised the excise duty payable under Item 17(4) to 35 np per kilogram with effect from March 1, 1961. From March 1, 1961 to August 1, 1961, the excise officers levied duty on M.G. Poster paper under Item 17(3) i.e., at the rate of 22 np per kilogram. In other words during that period the excise authorities treated M.G. Poster paper as printing and writing paper . Subsequently, the excise authorities began to treat this paper as packing and wrapping paper and insisted on the appellant paying duty thereon under Item 17(4). The appellant pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . During the pendency of the revision applications filed before the Central Government, the Collector, in response to the notice served on him, filed his objections in writing. In those objections be pleaded primarily two grounds in opposition to the appellant's claim. They are : (i) that on chemical examination it was found that M.G. Poster paper was packing and wrapping paper and (ii) the direction issued by the Board was binding on him. As per its order of October 5, 1963, the Government rejected the revision applications in question with these observations :- The Government of India have carefully considered all the points raised by the petitioners, but they regret that they do not find any justification for interfering with the order-in-appeal. The Revision Application is accordingly rejected. The order in question is by no means speaking order; it is not possible to spell out from that order the reasons that persuaded the Government to reject the revision applications. The best that can be said in favour of the Government is that it thought that the direction issued by the Board referred to earlier was decisive of the matter. That was what was stated in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority; before him there was a list between the appellant which had paid the duty and the revenue, and his order is subject to revision by the Central Government. Therefore, it is obvious that the power exercised by him is a quasi-judicial power. Dr. Syed Mohammed, appearing for the respondent, did not contend and we think rightly that the power exercised by the Collector was not a quasi-judicial power. 8. If the power exercised by the Collector was a quasi-judicial power as we hold it to be, that power cannot be controlled by the directions issued by the Board. No authority however high placed can control the decision of a judicial or a quasi-judicial authority. That is the essence of our judicial system. There is no provision in the Act empowering the Board to issue directions to the assessing authorities or the appellate authorities in the matter of deciding disputes between the persons who are called upon to pay duty and the department. It is true that the assessing authorities as well as the appellate authorities are judges in their own cause; yet when they are called upon to decide disputes arising under the Act they must act independently and impartially. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the matter according to their best judgment. It is of the essence of fare and objective administration of law that the decision of the Judge or the Tribunal must be absolutely unfettered by any extraneous guidance by the executive or administrative wing of the State. If the exercise of discretion conferred on a quasi-judicial tribunal is controlled by any such direction, that forges fetters on the exercise of quasi-judicial authority and the presence of such fetters would make the exercise of such authority completely inconsistent with the well-accepted notion of judicial process. It is true that law can regulate the exercise of judicial powers. It may indicate by specific provisions on what matters tribunals constituted by it should adjudicate. It may be specific provisions lay down the principles which have to be followed by the tribunals in dealing with the said matters. The scope of the jurisdiction of the tribunals constituted by statute can well be regulated by the statute and principles for guidance of the said tribunals may also be prescribed subject of course to the inevitable requirement that these provisions do not contravene the fundamental rights guaranteed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and their judicial functions. 12. Dr. Syed Mohammed did not try to justify the directions given by the Board nor did he contend that that direction has any force of law. On the other hand, his main contention was that the grounds urged before this Court were not at all taken before the Collector and the Central Government and therefore the appellant should not be permitted to take those grounds in this Court. We do not think that Dr. Syed Mohammed is right in his contention. Before the Central Government the appellant had definitely contended that no copy of the report relating to chemical examination of M.G. Poster paper had been given to the appellant and therefore the same could not have been taken into consideration. At that stage the appellant could not have known that the statement of the Collector relating to chemical examination of M.G. Poster paper was incorrect. As regards the validity of the direction given by the Board, it is clear from the notes of argument maintained by the member of the Board who heard the revision applications that that contention had been taken before him, though not in the form in which it was presented before this Court. This is what we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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