https://www.taxtmi.com/caselaws?id=159703 A quasi-judicial authority exercising jurisdiction under section 49 of the Delhi Sales Tax Act, 1975 may impose reasonable adjournment costs as an incidental and ancillary power needed to make adjudication effective, discourage unjustified adjournments, and prevent abuse of process. That power must be exercised fairly, with reason and balance, and not arbitrarily. On the facts, the adjournment was sought because counsel was indisposed and earlier adjournments were not at the taxpayer's instance, so the costs order was found unjustified and unsustainable in judicial review. The impugned order was set aside, although the existence of the power itself was recognised. en-us Thu, 03 Dec 1998 00:00:00 +0530 Fri, 29 Nov 2013 16:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159703 A quasi-judicial authority exercising jurisdiction under section 49 of the Delhi Sales Tax Act, 1975 may impose reasonable adjournment costs as an incidental and ancillary power needed to make adjudication effective, discourage unjustified adjournments, and prevent abuse of process. That power must be exercised fairly, with reason and balance, and not arbitrarily. On the facts, the adjournment was sought because counsel was indisposed and earlier adjournments were not at the taxpayer's instance, so the costs order was found unjustified and unsustainable in judicial review. The impugned order was set aside, although the existence of the power itself was recognised. Case-Laws VAT and Sales Tax Thu, 03 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159703