Tribunal order based on wrong common-issue assumption set aside in part, with matter remanded for fresh decision.

The Tribunal's common order was passed on an incorrect assumption that the same issue arose in all matters, so it did not decide the real controversy in the two revisions. The High Court held that the order could not stand to that extent and required fresh consideration of those revisions. The order was therefore set aside only in part, with a direction to the Tribunal to decide the matters afresh on the actual issues raised.

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Issues: Whether the Tribunal's common order, passed under a misapprehension that the same point arose in all matters, ought to be set aside in respect of the two revisions and the matters remanded for fresh decision.

Analysis: The Tribunal had not decided the real point arising in the two revisions and had proceeded on an incorrect assumption that the common issue disposed of earlier covered them as well. Since the impugned order did not address the actual controversy in these matters, the proper course was to set aside the order only to that limited extent and direct reconsideration by the Tribunal.

Conclusion: The revisions were allowed and the Tribunal's order was set aside in part with a direction to decide the matters afresh.

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