Tribunal lacks power for order rectification, Court directs fresh decision on Reference Application

The High Court held that the Tribunal lacked the power to rectify its order dated 22.09.2011 in Second Appeal No.327/2011, dismissing Rectification Application No.16/2012. The Court emphasized that the Tribunal could not review the order under the guise of rectification. However, the Court set aside the Tribunal's dismissal of Reference Application No.118/2011, directing a fresh decision within three months and keeping all contentions open for consideration. The Writ Petition was disposed of without costs, allowing for a new assessment of the Reference Application by the Tribunal.

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Issues:
1. Rectification Application No.16/2012 - Whether the Tribunal had the power to rectify the judgment dated 22nd September 2011 in Second Appeal No.327/2011.
2. Reference Application No.118/2011 - Whether the Reference Application was maintainable and should be decided afresh by the Tribunal.

Analysis:
1. Rectification Application No.16/2012: The Revenue filed Rectification Application No.16/2012 and Reference Application No.118/2011 arising from the Tribunal's order dated 22.09.2011 in Second Appeal No.327/2011. The Tribunal, in the impugned order, rectified the judgment of 22.09.2011 and set aside the Second Appeal for a fresh decision. However, the High Court found that the power to rectify the order was not available in the given circumstances. The Court held that the Tribunal, under the guise of rectification, could not review the order, which was deemed impermissible under the law. Consequently, the Rectification Application No.16/2012 was dismissed, and the impugned order was quashed.

2. Reference Application No.118/2011: The High Court set aside the Tribunal's dismissal of Reference Application No.118/2011 and restored it to the Tribunal for a fresh decision in accordance with the law. The Court emphasized that all contentions regarding the maintainability and merits of the Reference Application were to be kept open. The Tribunal was directed to decide the Reference Application expeditiously within three months from the date of the High Court's order. As a result, the Writ Petition was disposed of with no costs imposed, allowing for a fresh consideration of the Reference Application by the Tribunal.

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