Procedural exemption power allows the Appellate Tribunal to relax rule compliance and issue just directions for substantial justice. The Appellate Tribunal may, on sufficient cause being shown, exempt parties from compliance with any requirement of the procedural rules. It may also issue directions on matters of practice and procedure, as it considers just and expedient, on an application made for that purpose, so as to render substantial justice. The provision confers a discretionary procedural power to relax rule requirements and regulate procedure in appropriate cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Procedural exemption power allows the Appellate Tribunal to relax rule compliance and issue just directions for substantial justice.
The Appellate Tribunal may, on sufficient cause being shown, exempt parties from compliance with any requirement of the procedural rules. It may also issue directions on matters of practice and procedure, as it considers just and expedient, on an application made for that purpose, so as to render substantial justice. The provision confers a discretionary procedural power to relax rule requirements and regulate procedure in appropriate cases.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
