https://www.taxtmi.com/caselaws?id=185064 Under the Punjab Improvement Trust Act, 1922, a Tribunal constituted as a President and two assessors had to act as a composite adjudicatory body when determining compensation and making an award. The President could regulate procedure and decide questions of law, title, and procedure, but could not validly make the award alone because the assessors were mandatory participants, not ornamental members. An award signed only by the President was therefore void and not the Tribunal's award. The earlier contrary view was overruled, and the Court held that stare decisis, acquiescence, and prospective operation could not preserve an interpretation or award that was plainly inconsistent with the statute and went to jurisdiction. en-us Tue, 09 May 1995 00:00:00 +0530 Fri, 29 Jul 2016 16:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185064 Under the Punjab Improvement Trust Act, 1922, a Tribunal constituted as a President and two assessors had to act as a composite adjudicatory body when determining compensation and making an award. The President could regulate procedure and decide questions of law, title, and procedure, but could not validly make the award alone because the assessors were mandatory participants, not ornamental members. An award signed only by the President was therefore void and not the Tribunal's award. The earlier contrary view was overruled, and the Court held that stare decisis, acquiescence, and prospective operation could not preserve an interpretation or award that was plainly inconsistent with the statute and went to jurisdiction. Case-Laws Indian Laws Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185064