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    <title>1987 (2) TMI 478 - RAJASTHAN HIGH COURT</title>
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    <description>A statutory adjudicatory authority may award costs as an inherent incident of its discretionary power even without an express enabling provision, unless the statute excludes that power. The Rajasthan High Court held that the absence of an express provision in the Act, and the inapplicability of the Code of Civil Procedure, did not prevent the Board from awarding costs for verification of the memo of appeal. The challenge failed and the order allowing costs was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=154672</link>
      <description>A statutory adjudicatory authority may award costs as an inherent incident of its discretionary power even without an express enabling provision, unless the statute excludes that power. The Rajasthan High Court held that the absence of an express provision in the Act, and the inapplicability of the Code of Civil Procedure, did not prevent the Board from awarding costs for verification of the memo of appeal. The challenge failed and the order allowing costs was sustained.</description>
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