Affidavit adequacy in Tribunal compliance matters requires full particulars on receipt, implementation steps, responsible officers, and Board communications.

The affidavit filed to explain non-implementation of the Tribunal's earlier order was held inadequate because it omitted essential particulars, including the date of receipt of the order, the steps taken to implement it, the officers responsible during the relevant period, and the communications made with the Board. Without these details, the Tribunal could not assess bona fides or diligence in compliance. A further affidavit with complete particulars was therefore required, and the Commissioner was directed to file a better affidavit addressing the missing information.

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Issues: Whether the affidavit filed by the Commissioner was adequate to explain non-implementation of the Tribunal's earlier order and whether a further affidavit with complete particulars was required.

Analysis: The affidavit did not disclose the date of receipt of the earlier order in the Commissioner's office, the steps taken for implementing it, the identities of the officers in charge during the relevant period, or the communications made with the Board. The absence of these particulars prevented an assessment of bona fides and diligence in compliance with the Tribunal's order.

Outcome: The affidavit was found inadequate and the Commissioner was directed to file a better affidavit containing the required details.

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