Revision granted, order quashed by Tribunal; President to reconstitute Bench, ensure compliance with legal procedures

The revision was allowed, and the order passed by one member of the Trade Tax Tribunal was quashed. The President of the Tribunal was directed to reconstitute the Bench excluding the concerned members and proceed with the pending appeals in accordance with the law. The Court ensured that interim orders would remain in effect until the appeals were redecided, emphasizing the importance of compliance with legal procedures and rules in Tribunal proceedings.

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Issues:
1. Validity of the judgment and orders passed by the Trade Tax Appellate Tribunal.
2. Interpretation of provisions under the U.P. Trade Tax Act and Rules.
3. Compliance with the rules regarding the constitution of the Tribunal.
4. Application of legal principles regarding the delivery of judgments by a division Bench.

Analysis:
1. The revision was filed against the judgment and orders passed by two different members of the Trade Tax Appellate Tribunal for the assessment year 1998-99. The revisionist argued that the order cannot be considered valid as one member mentioned a different date and designation compared to the other member, raising concerns about the composition of the Tribunal and the validity of the judgment.

2. The Court examined the provisions of the U.P. Trade Tax Act and Rules, particularly focusing on the powers conferred upon the President of the Tribunal regarding the constitution of benches and the jurisdiction of members. The Court highlighted the importance of adherence to these rules to ensure the proper functioning and decision-making process of the Tribunal.

3. The Court emphasized the significance of the composition of the Tribunal according to the rules and the jurisdiction assigned to members based on the directions of the President. It was noted that when a member is directed to sit at a particular place for case disposal, their designation should reflect their capacity in that specific area. The Court referred to specific rules under the U.P. Trade Tax Rules, 1948 to support its interpretation.

4. The judgment delved into the legal principles concerning the delivery of judgments by a division Bench. Citing precedents, the Court highlighted that the final decision of the court should be a collective one, not individual opinions of the judges. The Court referred to a case where separate judgments by individual judges were not considered valid until formally delivered as the judgment of the court, emphasizing the need for unanimity in the decision-making process.

5. Ultimately, the revision was allowed, and the order passed by one member of the Trade Tax Tribunal was quashed. The President of the Tribunal was directed to reconstitute the Bench excluding the concerned members and proceed with the pending appeals in accordance with the law. The Court ensured that interim orders would remain in effect until the appeals were redecided, emphasizing the importance of compliance with legal procedures and rules in Tribunal proceedings.

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